2012 STATEMENT of FINANCIAL INFORMATION 1 SCHEDULE of GENERAL DEBT ($000S) Year Ended December 31, 2012

CITY OF VANCOUVER

INCLUDING BOARDS AND COMMISSIONS

BRITISH COLUMBIA

STATEMENT OF FINANCIAL INFORMATION

DECEMBER 31, 2012

 FINANCIAL STATEMENTS

 SCHEDULE OF DEBTS

 SCHEDULE OF GUARANTEE AND INDEMNITY AGREEMENTS

 SCHEDULE OF REMUNERATION AND EXPENSES

 SCHEDULE OF SUPPLIERS FOR GOODS AND SERVICES

Published pursuant to the Financial Information Regulations under the

Financial Information Act of British Columbia

CITY OF VANCOUVER

STATEMENT OF FINANCIAL INFORMATION APPROVAL

The undersigned, as authorized by the Financial Information Regulation, Schedule 1, subsection 9(2), approves all the statements and schedules included in this Statement of Financial Information, produced under the Financial Information Act.

Esther Lee Director of Financial Services Deputy Director of Finance April 25, 2013

CITY OF VANCOUVER

DIRECTOR OF FINANCE REPORT

The Financial Statements contained in this Statement of Financial Information under the Financial Information Act have been prepared by management in accordance with Canadian generally accepted accounting principles, and the integrity and objectivity of these statements are management’s responsibility. Management is also responsible for all the statements and schedules, and for ensuring that this information is consistent, where appropriate, with the information contained in the financial statements.

Management is responsible for implementing and maintaining a system of internal controls to provide reasonable assurance that reliable financial information is produced.

The City’s Internal Audit Division has the responsibility for assessing the internal control environment of the City and making observations and recommendations on the effectiveness of management systems and processes. The Internal Audit Division reports to the Internal Audit Management Team.

The External Auditors, KPMG LLP, conduct an independent examination, in accordance with Canadian generally accepted auditing standards, and express their opinion on the financial statements. Their examination does not relate to the other schedules and statements required by the Act. Their examination includes a review and evaluation of the City’s system of internal control and appropriate tests and procedures to provide reasonable assurance that the financial statements are presented fairly. The External Auditors present their audit findings to the City’s Finance and Services Committee.

On behalf of the City of Vancouver,

Esther Lee Director of Financial Services Deputy Director of Finance April 25, 2013

TABLE OF CONTENTS

CONSOLIDATED FINANCIAL STATEMENTS ...... TAB 1

SCHEDULES OF DEBTS AND GUARANTEE AND INDEMNITY AGREEMENTS General ...... 1 Local Improvement ...... 4 Schedule of Guarantee and Indemnity Agreements ...... 7

SCHEDULE OF REMUNERATION AND EXPENSES Mayor and Councillors ...... 10 Vancouver Board of Parks and Recreation Commissioners ...... 11 Vancouver Police Board Members ...... 12 Employees ...... 13 Severance Agreements ...... 31

PAYMENTS TO SUPPLIERS OF GOODS AND SERVICES General ...... 34 Vancouver Public Library Board - Books and Materials ...... 46 Grants Business Improvement Association ...... 49 Cultural ...... 50 Community Services ...... 52 Childcare ...... 54 Other ...... 55

CITY OF VANCOUVER

BRITISH COLUMBIA

CONSOLIDATED FINANCIAL STATEMENTS

2012

TABLE OF CONTENTS

Mayor and Council ...... 1 Officials ...... 2 Boards ...... 3 Financial Statements Report of the Director of Finance ...... 4 Auditors’ Report ...... 9 Consolidated Statement of Financial Position ...... 10 Consolidated Statement of Operations ...... 11 Consolidated Statement of Change in Net Debt ...... 12 Consolidated Statement of Cash Flows ...... 13 Notes to Consolidated Financial Statements ...... 14 Schedule I – Segmented Information ...... 27

MAYOR AND COUNCIL

ANNUAL FINANCIAL REPORT 2012 1

OFFICIALS

Corporate Management Team City Manager P. Ballem, MD, FRCP Deputy City Manager S. A. Johnston, LEED AP Chief Constable J. Chu, B.B.A, M.B.A. Director of Legal Services F. Connell, LL.B. City Librarian S. Singh, B.A., MLIS General Manager of Community Services B. Prosken, BSW, MPA Director of Corporate Communications M. Welman General Manager of Engineering Services P. Judd, P. Eng. General Manager of Fire and Rescue Services J. McKearney, M.A. General Manager of Financial Services Group and CFO P. Impey, B. Sc., M.B.A. General Manager of Human Resource Services P. Mochrie, BCom, M.B.A. General Manager of Parks and Recreation M. Bromley, Dip Rec. General Manager of Planning and Development Services B. Jackson, MCIP General Manager of Real Estate and Facilities Management B. Aujla, B.A.Sc., M.B.A., LL.B.

Financial Services General Manager of Financial Services Group and CFO P. Impey, B. Sc., M.B.A. Director of Financial Services E. Lee, B. Comm., C.A. Associate Director of Financial Services G. Krueger, B. Comm., C.A.

City Clerk J. MacKenzie MPA, B.Comm.

ANNUAL FINANCIAL REPORT 2012 2

BOARDS

Vancouver Public Library Board C. Evans – Chair E. Kazemi – Vice-Chair M. Lombardi - School Board Trustee C. Barnes – Park Board Commissioner Councillor H. Deal – City Council Representative M.L. Baum K. Epstein C. Brooks D. Millward A. Chan J. Schaub D. Chariandy J. Swift

Vancouver Police Board Mayor G. Robertson – Chair D. Bridgeman W. Shao M. Collins D. Sidhu W. Grant S. Williamson P. Marfleet G. Wong

Board of Parks and Recreation S. Blyth – Chair A. Jasper – Vice-Chair C. Barnes T. Loke J. Coupar N. Sharma M. De Genova

Vancouver Civic Theatres Board R. Haynes – Chair K. Sutherland – Vice-Chair Councillor E. Ball – Council Liaison S. Adams K. Sutherland R. Haynes K. Wilson M. Noon I. Woo W. Soobis

ANNUAL FINANCIAL REPORT 2012 3

REPORT OF THE DIRECTOR OF FINANCE

City Hall, Vancouver April 15, 2013 Mayor G. Robertson and Members of Council

It is our pleasure to submit the Consolidated Financial Statements for the City of Vancouver for the year ended December 31, 2012. These financial statements include the financial position and results of operations of the City including its boards and City controlled corporations. The City’s financial statements consist of:  Consolidated Statement of Financial Position – summary of financial and non-financial assets, liabilities and accumulated surplus at yearend.  Consolidated Statement of Operations – summary of revenues, expenses and annual surplus for the year.  Consolidated Statement of Change in Net Debt – summary of changes in financial assets and liabilities.  Consolidated Statement of Cash Flow – summary of the sources and uses of cash in the year.

Consolidated Financial Position

($Millions) 2012 2011 Change

Financial assets $ 1,569.2 $ 1,419.5 $ 149.7 Liabilities 1,837.1 1,838.8 (1.7) Net debt (267.9) (419.3) 151.4 Non-financial assets 6,198.4 6,203.3 (4.9)

Accumulated surplus $ 5,930.5 $ 5,784.0 $ 146.5

The City’s overall financial position improved by $146.5 million in 2012 with accumulated surplus totaling $5.931 billion (2011 - $5.784 billion). Net Debt, calculated as Financial Assets less Liabilities is an indicator of the amount of future revenues required to pay for past transactions and events. The City’s Net Debt improved by $151.4 million to a total of $267.9 million mainly due to the City’s annual consolidated surplus (revenues exceeding expenses) of $146.4 million. The City’s non-financial assets decreased in 2012 by $4.9 million, bringing the total to $6.198 billion. The net decrease is the result of amortization expense and disposals being slightly higher than additions of physical assets in the year.

Consolidated Results of Operations

The City’s consolidated revenues were $1.445 billion (2011 - $1.400 billion) and include property taxes, utilities and user charges, government transfers and capital contributions. Consolidated expenses totaled $1.298 billion (2011 - $1.294 billion) resulting in an annual surplus of $146.4 million (2011 - $107.4 million).

ANNUAL FINANCIAL REPORT 2012 4

REPORT OF THE DIRECTOR OF FINANCE

Revenue Fund

The Revenue Fund accounts for the general operations of the City. Spending authority and control for the fund are provided by Council through the annual Operating Budget. Revenues for the year totaled $1.163 billion and expenditures totaled $964.1 million resulting in a net revenue amount of $198.6 million. After debt charges and transfers to reserves and other funds, the net change in the Revenue fund balance was $1.2 million. The total fund balance of the Revenue Fund currently stands at $18.6 million, compared to $17.4 million in 2011. The following highlights the major changes in revenues and expenditures.

Total operating revenues increased by $47.5 million (4.3%) from 2011 mainly due to:  An increase in net taxation revenue of $22.4 million or 3.6% from $619.9 million to $642.3 million. City Council approved a 2.84% increase in the property tax levy in 2012 that generated $19.6 million in tax revenues (including $3.0 million from new construction).  Despite a decrease in water consumption from 2011, water utility user fees increased $6.5 million (7.0%) primarily due to a Council approved rate increase of 9.9% to reflect rising regional water costs and debt charges related to renewing water infrastructure.  An increase in solid waste utility revenue of $3.7 million (6.9%) was largely due to higher refuse disposal volumes and increased collection and tipping fee rates approved by Council.  An increase in sewer utility revenue of $4.3 million (8.7%) due to a Council approved sewer rate increase of 9.9% to address the ongoing sewer separation capital program.  An increase in other fees, rates and cost recoveries of $6.6 million (2.8%) due to a combination of the following:  $4.0 million increase from building permits and related fees due to rate increases and higher levels of construction activity presently being undertaken within the City.  $1.9 million increase in on-street parking revenues due to the greater convenience of the phone payment system and overall higher parking activity on City streets.  $1.0 million increase from provincial and federal government grants received for the Fire Department’s Heavy Urban Search and Rescue Team.  $1.0 million increase in recreation program fees due to greater demand at new or renewed recreation facilities at the Park Board.  $1.1 million increase for one-time project cost recoveries from developers for the Oakridge Centre and Pearson/Dogwood sites.  $2.3 million decrease in one-time Federal and corporate cost recoveries related to the 2011 Vancouver 125th birthday celebration.  An increase in provincial revenue sharing grants and contributions of $0.9 million (3.3%) primarily from higher allocations of provincial traffic fine revenue.  An increase in investment income of $3.0 million (21.1%) due to higher investment balances compared with 2011.

Total operating expenditures amounted to $964.1 million, an increase of $6.5 million (0.7%) over 2011 mainly due to:  $12.4 million increase in contractual and other wage and fringe benefit adjustments.  $1.5 million in Policing costs for the Criminal Investigation Fund due to a number of large-scale investigations.  $4.4 million for Water rate increases charged by the Greater Vancouver Water District.  $2.2 million in Solid Waste expenditures due to increased volumes.  $1.5 million increase in Sewer Utility expenditures due to increased debt costs in 2012.  $2.0 million decrease for the civic election held in 2011.  $3.4 million decrease in expenditures due to the winding down of Vancouver’s 125th birthday celebration.  $2.3 million decrease in corporate insurance expenditures due to lower insurance claims paid and receipt of insurance credits in 2012.

ANNUAL FINANCIAL REPORT 2012 5

REPORT OF THE DIRECTOR OF FINANCE

Tangible Capital Assets

The City’s tangible capital assets are held in two funds:  Capital Fund accounts for tangible capital assets required for civic use and the related long term debt.  Property Endowment Fund (PEF) accounts for real estate properties including non-market housing sites, other residential and commercial properties and parking garages. A number of these properties are managed on a commercial basis generating income to benefit current and future citizens. The Capital Fund holds $5.113 billion of assets at the end of 2012. Capital additions totalled $156.9 million with the following major projects: $ Million  Streets, traffic and safety 34.7  Sewer main construction 43.8  Water works distribution system 21.4  Solid Waste utility 1.7  Vehicle and equipment purchases 5.4  Parks, community centres, playing fields, ice rinks 8.5  Construction and capital maintenance of City buildings and systems 21.6  Technology infrastructure 12.7  Books, equipment and furniture 7.1

The Property Endowment Fund holds $1.045 billion of assets at the end of 2012. Capital additions totalled $25.1 million with the purchase of land for affordable housing, as well as marina, parking structure and building improvements.

Long Term Debt

Debt outstanding at year end was $703.8 million (2012 - $620.1 million). In December 2012, the City issued a 40 year $120.0 million sinking fund debenture at rate of 3.7 %. At the end of 2012, the City has sinking fund debt reserves of $121.5 million for the future repayments.

($000s) 2012 2011 Change

Debenture debt outstanding $ 712,927 $ 630,343 $ 82,584 Less: Internally held debt (9,156) (10,197) 1,041 Externally held debt $ 703,771 $ 620,146 $ 83,625

As part of 2012-2014 Capital Plan, the City has electorate approval for total borrowing up to $322.7 million; $179.8 million for the maintenance and replacement of existing and construction of new streets, parks and facilities infrastructure and $142.9 million for sewer, water, and neighborhood energy capital expenditures. Through the 2012-2014 capital budget processes, Council has established borrowing authorities for $101.3 million. Along with $34.6 million remaining authority from the 2009-2011 Capital Plan, overall outstanding borrowing authority at the end of 2012 was $135.9 million.

ANNUAL FINANCIAL REPORT 2012 6

REPORT OF THE DIRECTOR OF FINANCE

Reserves

Under legislative or Council authority, the City has established a number of specific purpose reserves in addition to the sinking fund debt repayment reserve. At the end of 2012, these reserves totalled $637.4 million, up $128.2 million over 2011. The most significant reserve balances and changes were:  Childcare Endowment Reserve increased by $5.7 million to $14.8 million largely due to a $5.0 million Council approved transfer to support ongoing commitments to increase childcare spaces.  Community Amenity contributions from developers increased by $62.9 million bringing the balance to $133.2 million.  Future Revenue Fund Budgets Reserve increased by $17.5 million to a balance of $93.5 million. The increase included the transfer of $3.6 million to fund future payroll obligations, $3.5 million for Revenue Fund stabilization, and $5.5 million traffic fine revenue sharing received in advance.  Funding for future debt charges of $3.4 million was transferred into the Future Debt Repayment Reserve bringing the balance of the reserve to $41.3 million.  The Parking Sites Reserve holds the net parking revenues from the City’s parkades and parking lots, managed and operated by Vancouver Parking Corporation (EasyPark). The balance of the reserve at year end was $49.9 million, an increase of $20.9 million which included a property sale in addition to the annual net parking revenue.  The Plant and Equipment Reserve which funds the long term equipment replacement plan increased by $6.2 million to $81.0 million. The reserve is primarily funded by internal equipment charges provided in the Operating and Capital Budgets and in 2012 this amounted to $16.3 million. Actual expenditures in 2012 were $10.7 million.  The Solid Waste Capital Reserve is being accumulated to fund closure and post-closure costs at the City’s landfill. The present liability is calculated based on the ratio of utilization to the total capacity of the landfill site and the discounted value of future estimated cash flows associated with closure and post-closure activities. At year end, the liability amounted to $72.0 million, with the remaining capacity of 6.3 million tonnes (26.7% of total capacity) to be utilized by 2036. During the year the reserve decreased by $1.6 million to $75.8 million as a result of landfill expenditures of $12.0 million offset by surplus and interest of $10.4 million.  Water and Sewer Utility Rate Stabilization Reserves decreased by $3.5 million to a total of $16.9 million as a result of lower user consumption revenues than anticipated.

Southeast False Creek Development

At the end of 2010, the financial statement value of the loan receivable from the developer, Southeast False Creek Properties Ltd ("SEFC Ltd"), formerly Millennium Southeast False Creek Properties Ltd., had been adjusted to reflect estimated net realizable value of underlying assets ($524.0 million). These assets include:  market condominiums, market rental housing and commercial space buildings located in the Olympic Village site now known as The Village on False Creek (“Market Project”),  residential and commercial properties (Guarantee Properties) owned directly or indirectly by the guarantors of the loan and  residual value of SEFC Ltd shares.

In January 2011, SEFC Ltd and the City entered into a loan settlement agreement which resulted in the transfer of the guarantee properties to the City. The City completed assessments of the properties and 22 of the 32 properties have been sold.

The receiver for the Market Project, appointed in November 2010, has continued to manage and market the project and during the year, 116 units (2011-177 units) were sold leaving a balance of 181 unsold units. Net proceeds from the sale of the condominiums were, with court approval, paid to the City and used to reduce external financing.

At December 31, 2012, the City has reflected the Southeast False Creek development as an investment in the amount of $310.2 million.

ANNUAL FINANCIAL REPORT 2012 7

REPORT OF THE DIRECTOR OF FINANCE

Summary

($Millions) 2012 2011 Change

Investment in tangible capital assets $ 5,468.4 $ 5,554.0 $ (85.6) Reserve for debt retirement 121.4 76.7 44.7 Reserves 637.4 509.2 128.2 Fund balances (143.4) (196.8) 53.4 Obligations to be funded from future revenues (153.3) (159.0) 5.7 Accumulated surplus $ 5,930.5 $ 5,784.1 $ 146.4

The City’s consolidated operations for the year 2012 resulted in a surplus of $146.4 million. Net investment in tangible capital assets was reduced by $85.6 million as expenditures on engineering infrastructure, parks and recreation facilities, libraries and cultural facilities were offset by amortization and an increase in long-term debt issued to finance the capital expenditures.

The City’s 2012 financial position remains strong and is reflected in the credit agency ratings. The Public Sector Accounting Board has approved new standards for the accounting of Government Transfers and Tax Revenue effective for the 2013 fiscal year. New standards for the liability of contaminated sites have also been approved and will be effective for the 2014 fiscal year. In 2013, the City will be preparing for these changes and continuing to implement improvements to financial management and reporting.

Respectfully submitted,

Patrice Impey, B.Sc. MBA Esther Lee, CA General Manager of Financial Services /CFO Director of Financial Services Director of Finance Deputy Director of Finance

ANNUAL FINANCIAL REPORT 2012 8

ANNUAL FINANCIAL REPORT 2012 9

CITY OF VANCOUVER Consolidated Statement of Financial Position As at December 31 ($000s)

2012 2011

FINANCIAL ASSETS

Cash (Note 2) $ 109,164 $ 59,014 Temporary investments (Note 2) 1,005,948 729,001 Accounts receivable and accrued interest (Note 3) 77,877 97,418 Local improvement receivable 8,111 9,794 Property taxes receivable 23,013 24,018 Southeast False Creek development (Note 8(i)) 310,153 462,180 Long term lease agreement receivable (Note 8(f)(i)) 34,905 38,027 1,569,171 1,419,452

LIABILITIES

Accounts payable and accrued liabilities (Note 3) 292,240 267,033 Deferred payroll, landfill and interest liabilities (Note 7) 153,320 159,012 Mortgage and loan agreements (Note 8(f)) 45,021 51,044 Southeast False Creek Financing (Note 8(i)) 311,875 460,381 Long term debt (Note 4) 703,771 620,146 Deferred revenue (Note 10) 330,907 281,134 1,837,134 1,838,750

NET DEBT (267,963) (419,298)

NON-FINANCIAL ASSETS

Inventory and prepaids 18,374 18,218 Tangible capital assets (Note 5) 6,180,057 6,185,127 6,198,431 6,203,345

ACCUMULATED SURPLUS (Note 6) $ 5,930,468 $ 5,784,047

Contingencies and commitments (Note 8) See accompanying Notes to Consolidated Financial Statements

ANNUAL FINANCIAL REPORT 2012 10

CITY OF VANCOUVER Consolidated Statement of Operations Years ended December 31 ($000s)

2012 2011

REVENUES Property taxes, penalties and interest $ 642,281 $ 619,885 Water fees 99,469 92,979 Solid waste fees 57,167 53,467 Sewer fees 52,930 48,672 Other fees, rates and cost recoveries 461,456 460,975 Grants and contributions 26,886 39,193 Investment income 21,854 15,803 Rental and lease income 51,857 50,322 Gain (loss) on sale of tangible capital assets 9,798 (925) Gain on sale of Southeast False Creek assets 20,832 19,572 1,444,530 1,399,943

EXPENSES General government 161,580 159,988 Police protection 247,434 234,554 Fire protection 97,788 97,284 Engineering 176,510 175,908 Water utility 92,101 86,431 Solid waste 57,116 64,104 Sewer utility 78,789 77,440 Planning and development 67,632 70,614 Recreation and parks 178,893 176,075 Community and cultural services 97,611 97,651 Southeast False Creek Development (Note 8(i)) 42,655 52,499 1,298,109 1,292,548

ANNUAL SURPLUS 146,421 107,395

ACCUMULATED SURPLUS (Note 6) Beginning of year 5,784,047 5,676,652

Ending Balance $ 5,930,468 $ 5,784,047

See accompanying Notes to Consolidated Financial Statements

ANNUAL FINANCIAL REPORT 2012 11

CITY OF VANCOUVER Consolidated Statement of Change in Net Debt Years ended December 31 ($000s)

2012 2011

Annual Surplus $ 146,421 $ 107,395

Acquisition of tangible capital assets (173,908) (240,947) Contributed tangible capital assets (4,457) (24,576) Amortization of tangible capital assets 172,200 172,424 Loss (gain) on sale of tangible capital assets (9,798) 925 Writeoff of capital costs - 12,324 Proceeds on sale of tangible capital assets 21,033 6,085 Other transfers - 20,802 5,070 (52,963)

Change in inventory and prepaids (156) 33

CHANGE IN NET DEBT 151,335 54,465

NET DEBT Beginning of year (419,298) (473,763)

End of year $ (267,963) $ (419,298)

See accompanying Notes to Consolidated Financial Statements.

ANNUAL FINANCIAL REPORT 2012 12

CITY OF VANCOUVER Consolidated Statement of Cash Flows Years ended December 31 ($000s)

2012 2011

CASH PROVIDED BY (USED IN):

Operating Transactions Annual surplus $ 146,421 $ 107,395 Items not involving cash Amortization 172,200 172,424 Contributed tangible capital assets (4,457) (24,576) Gain on sale of Southeast False Creek assets (20,832) (19,572) Loss (gain) on sale of tangible capital assets (9,798) 925 Writeoff of capital costs - 12,324 Recognition of deferred revenue (33,279) (41,182) Change in non-cash items Other finanical assets and liabilities 50,558 40,116 Change in obligations to be funded from future revenues (5,692) 4,140 Increase (decrease) in inventories and prepaids (156) 33 294,965 252,027

Financing Transactions Debt issued 120,000 140,420 Debt repayments (42,398) (124,190) Deferred revenue receipts 83,052 89,703 Southeast False Creek credit facility program (148,506) (91,256) 12,148 14,677 Capital Transactions Acquisition of tangible capital assets (173,908) (240,947) Proceeds of sale of tangible capital assets 21,033 6,085 (152,875) (234,862) Investing Transactions Southeast False Creek financing 172,859 138,756 Net purchase of temporary investments (276,947) (234,893) (104,088) (96,137)

NET (DECREASE) INCREASE IN CASH 50,150 (64,295)

CASH Beginning of year 59,014 123,309 End of year $ 109,164 $ 59,014

See accompanying Notes to Consolidated Financial Statements.

ANNUAL FINANCIAL REPORT 2012 13

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (000’s) Year Ended December 31, 2012

The City of Vancouver (the “City”) was incorporated in 1886 and is governed by the Vancouver Charter, a private bill consented to by the Legislative Assembly of the Province of British Columbia.

1. SIGNIFICANT ACCOUNTING POLICIES (a) Basis of Presentation The consolidated financial statements of the City have been prepared in accordance with Canadian public sector accounting standards. (b) Reporting Entity The consolidated financial statements reflect the assets, liabilities, revenue and expenses of the reporting entity. The reporting entity is comprised of all the organizations controlled by the City. Inter- fund and inter-corporate balances and transactions have been eliminated. The entities included are as follows: Hastings Institute Inc. Vancouver Civic Development Corporation Harbour Park Development Ltd. City of Vancouver Public Housing Corporation Parking Corporation of Vancouver Pacific National Exhibition

The resources and operations of the City are accounted for in the following funds:  Capital - Accounts for capital expenditures supporting civic infrastructure and holds all properties required for civic use and the related long term debt.  Revenue - Accounts for revenue and expenditures for the general operations of the City including sewer, solid waste, and water and neighbourhood energy utilities.  Property Endowment – Accounts for parkades and properties which are leased to third parties, being developed or held resale or lease.  Sinking - Accounts for the accumulation of instalments generated from tax levies in accordance with the actuarial requirements for the retirement of sinking fund debt at maturity.  Capital Financing - Accounts for funds designated for the financing of capital works, for the acquisition of the City’s debentures and for funds set aside for the City's solid waste disposal program.

Also included in these statements are certain assets owned by the City that are managed by the following organizations:

Vancouver Art Gallery Society H.R. MacMillan Space Centre Vancouver Museum Vancouver Maritime Museum (c) Basis of Accounting Revenues are accounted for in the period in which the transactions or events occurred that gave rise to the revenues. Expenses are recognized as they are incurred and measurable as a result of receipt of goods or services and/or the creation of a legal obligation to pay. (d) Deferred Revenue Deferred revenue consists of the following: (i) Development cost levies: The City collects development cost levies in accordance with Council approved by-laws to finance growth-related projects. These amounts will be recognized as revenues in the year in which the expenditures are incurred. (ii) Prepaid leases The City has land leases with terms ranging from 40 to 99 years, some of which have been prepaid. These amounts are recognized in revenue on a straight-line basis over the lease term.

ANNUAL FINANCIAL REPORT 2012 14

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (000’s) CONTINUED Year Ended December 31, 2012

1. SIGNIFICANT ACCOUNTING POLICIES - Continued (e) Cash and Temporary Investments Cash includes short-term investments with maturity dates within 90 days of acquisition. Temporary investments are comprised of money market instruments, term deposits, banker acceptances and federal and provincial bonds with maturity dates greater than 90 days after acquisition. Investments are recorded at cost, adjusted for amortization of premiums or discounts. (f) Non-financial Assets Non-financial assets are not available to discharge existing liabilities and are held for use in the provision of services. They have useful lives extending beyond the current year and are not intended for sale in the ordinary course of operations. (i) Tangible capital assets Tangible capital assets are recorded at cost which includes amounts that are directly attributable to acquisition, construction, development or betterment of the asset. The cost, less residual value of the capital asset is amortized on a straight-line basis over their estimated useful lives as follows:

Years Landfill and land improvements 15 to 60 Buildings and building improvements 25 to 50 Leasehold improvements 5 to 20 Vehicles, equipment and furniture 3 to 20 Computer systems 5 Library Collection 10 Infrastructure Streets, sidewalks, bridges 25 to 80 Water system 20 to 100 Sewer system 40 to 100

Annual amortization is charged commencing when the asset is acquired or available for use. Assets under construction are not amortized until the asset is available for productive use. The City does not capitalize interest associated with the acquisition or construction of a capital asset. Tangible capital assets received as contributions are recorded at their fair value at the date of receipt and also recorded as revenue. Works of art, artifacts, cultural and historic assets are not recorded as assets in the financial statements. (ii) Inventories and prepaid expenses Inventories and prepaid expenses held for consumption are recorded at the lower of cost and replacement cost. (g) Pension Plan and Deferred Payroll Liabilities The City and its employees participate in a Municipal Pension Plan. The Municipal Pension Plan is a multi-employer contributory defined benefit pension plan. Payments in the year are expensed. Employees are entitled to earned benefits related to non-vested accumulating sick leave, sick leave gratuity and full vacation entitlement at retirement. Employees may also defer current vacation entitlements. The cost of post-employment benefits is actuarially determined based on service provided, a best estimate of retirement ages and expected future salary and wage increases. The liability under these benefit plans is accrued based on projected benefits as the employees render service necessary to earn the future benefits. Certain employees are entitled to income continuation benefits under long term disability plans. The City recognizes a liability and expense for these post-employment benefits in the period when the event occurs that obligates the City to provide the benefit.

ANNUAL FINANCIAL REPORT 2012 15

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (000’s) CONTINUED Year Ended December 31, 2012

1. SIGNIFICANT ACCOUNTING POLICIES – Continued (h) Landfill Closure and Post Closure Costs The Ministry of Environment establishes certain requirements in order for the City to obtain an Operating Certificate for its landfill site. Those obligations include closure and post-closure activities. The present value of the City’s estimated future liability for these expenditures is recognized as the landfill site’s capacity is used. This liability and annual expense is calculated based on the ratio of utilization to total capacity of the site. (i) Budget Information The City currently does not prepare annual budgets on a consolidated basis. The unaudited budget for the Revenue Fund is presented in the supplementary information section. (j) Estimates Preparation of the consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting period. Significant estimates include assumptions used in estimating provisions for accrued liabilities, legal claims, landfill liability and in performing actuarial valuations of employee future benefits. The amounts recorded for tangible capital assets are based on management’s estimates of historical cost, useful lives and valuation for contributed assets. Actual results could differ from the estimates and adjustments, if any, will be reflected in the period of settlement or upon a change in the estimate. (k) Comparative Figures Certain comparative figures for the year ended December 31, 2011 have been reclassified to conform with the presentation adopted in the current year.

2. CASH AND TEMPORARY INVESTMENTS

2012 2011

Cash $ 109,164 $ 59,014 Temporary investments 1,005,948 729,001 Total cash and temporary investments $ 1,115,112 $ 788,015

Market Value of total cash and investments $ 1,193,101 $ 809,832

ANNUAL FINANCIAL REPORT 2012 16

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (000’s) CONTINUED Year Ended December 31, 2012

3. ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE 2012 2011

Accounts receivable and accrued interest Accrued interest $ 5,906 $ 16,564 Utility receivables 30,935 30,134 Employee advances 2,132 2,115 Rental and lease receivables 888 870 Trade and other receivables 38,016 47,735 $ 77,877 $ 97,418

Accounts payable and accrued liabilities Payroll liabilities $ 66,899 $ 62,678 Advance deposits and receipts 114,663 101,945 Trade and other liabilities 110,678 102,410 $ 292,240 $ 267,033

4. LONG TERM DEBT AND SOUTH EAST FALSE CREEK FINANCING

(a) Debenture debt is recorded at its face amount. The City does not carry debt issued by other organizations.

Maturing In Total Internally Held External 2013 26,103 1,417 24,686 2014 26,962 1,234 25,728 2015 15,524 1,072 14,452 2016 1,179 949 230 2017 126,232 998 125,234 Thereafter 516,927 3,486 513,441 Total $ 712,927 $ 9,156 $ 703,771

The rates of interest payable on the principal amount of the debentures range from 1.71% to 7.00% per annum. The weighted average interest rate on total debt to maturity is 4.23%. Total interest paid in 2012 on externally held debt amounted to $31.3 million (2011 - $30.5 million). Reserve for debt retirement at December 31, 2012 amounted to $121.5 million (2011 - $76.7 million).

(b) To provide the financing for the South East False Creek development (see Note 8(i)), The City issued a $150.0 million, 5 year debenture (at 3.3%) in 2009. The balance of the financing was raised through a commercial paper program backed by a credit facility arranged through a consortium of financial institutions. At December 31, 2012, the amount of commercial paper outstanding was $145.0 million (2011 - $284.0 million) with an average interest rate of 1.80%. The rate will vary with the change in Canadian short term interest rates over the term of the loan agreement.

ANNUAL FINANCIAL REPORT 2012 17

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (000’s) CONTINUED Year Ended December 31, 2012

5. TANGIBLE CAPITAL ASSETS

Balance Balance 2012 beginning of Additions, net end of year of transfers Disposals year Cost

Land $ 1,702,225 $ 22,153 $ (479) 1,723,899 Landfill and land improvements 261,086 2,604 - 263,690 Buildings and building improvements 1,327,548 30,135 (9,076) 1,348,607 Leasehold improvements 23,332 2,605 - 25,937 Vehicles, equipment and furniture 279,379 6,377 (6,671) 279,085 Computer systems 130,739 13,951 (480) 144,210 Books 46,104 3,457 (5,563) 43,998 Infrastructure Streets and structures 3,030,041 35,566 (1,504) 3,064,103 Water system 680,614 21,361 (3,364) 698,611 Sewer system 1,282,445 43,797 (3,198) 1,323,044 Assets under construction 16,562 (3,641) - 12,921

Total Cost 8,780,075 178,365 (30,335) 8,928,105

Accumulated amortization

Landfill and land improvements 114,751 9,575 - 124,326 Buildings and building improvements 312,683 30,351 (6,014) 337,020 Leasehold improvements 9,444 992 - 10,436 Vehicles, equipment and furniture 171,633 11,891 (5,150) 178,374 Computer systems 83,694 22,444 (380) 105,758 Books 29,179 2,683 (3,379) 28,483 Infrastructure Streets and structures 1,372,300 71,036 (843) 1,442,493 Water system 168,695 9,221 (1,667) 176,249 Sewer system 332,569 14,007 (1,667) 344,909

Accumulated amortization 2,594,948 172,200 (19,100) 2,748,048

Net book value

Land * 1,702,225 22,153 (479) 1,723,899 Landfill and land improvements 146,335 (6,971) - 139,364 Buildings and building improvements 1,014,865 (216) (3,062) 1,011,587 Leasehold improvements 13,888 1,613 - 15,501 Vehicles, equipment and furniture 107,746 (5,514) (1,521) 100,711 Computer systems 47,045 (8,493) (100) 38,452 Books 16,925 774 (2,184) 15,515 Infrastructure Streets and structures 1,657,741 (35,470) (661) 1,621,610 Water system 511,919 12,140 (1,697) 522,362 Sewer system 949,876 29,790 (1,531) 978,135 Assets under construction 16,562 (3,641) - 12,921 Net Book Value $ 6,185,127 $ 6,165 $ (11,235) $ 6,180,057

*The assessed value of land is $12,853,467 Additions include contributed tangible capital assets - land $0.9 million and buildings $3.6 million Additions include transfers from assets under construction of $10.4 million

ANNUAL FINANCIAL REPORT 2012 18

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (000’s) CONTINUED Year Ended December 31, 2012

5. TANGIBLE CAPITAL ASSETS - Continued

Balance Balance 2011 beginning of Additions, net end of year of transfers Disposals year Cost

Land $ 1,712,268 $ 10,943 $ (20,986) $ 1,702,225 Landfill and land improvements 242,348 18,738 - 261,086 Buildings and building improvements 1,164,862 163,134 (448) 1,327,548 Leasehold improvements 19,021 4,311 - 23,332 Vehicles, equipment and furniture 273,456 10,786 (4,863) 279,379 Computer systems 120,658 10,626 (545) 130,739 Books 48,879 4,191 (6,966) 46,104 Infrastructure Streets and structures 2,955,500 87,327 (12,786) 3,030,041 Water system 653,850 29,952 (3,188) 680,614 Sewer system 1,217,837 68,051 (3,443) 1,282,445 Assets under construction 159,098 (142,536) - 16,562

Total Cost 8,567,777 265,523 (53,225) 8,780,075

Accumulated amortization

Landfill and land improvements 105,570 9,181 - 114,751 Buildings and building improvements 287,604 25,527 (448) 312,683 Leasehold improvements 8,534 910 - 9,444 Vehicles, equipment and furniture 154,077 21,324 (3,768) 171,633 Computer systems 61,662 22,538 (506) 83,694 Books 31,048 2,848 (4,717) 29,179 Infrastructure - Streets and structures 1,305,100 67,497 (297) 1,372,300 Water system 161,112 8,819 (1,236) 168,695 Sewer system 320,906 13,780 (2,117) 332,569

Accumulated amortization 2,435,613 172,424 (13,089) 2,594,948

Net book value

Land * 1,712,268 10,943 (20,986) 1,702,225 Landfill and land improvements 136,778 9,557 - 146,335 Buildings and building improvements 877,258 137,607 - 1,014,865 Leasehold improvements 10,487 3,401 - 13,888 Vehicles, equipment and furniture 119,379 (10,538) (1,095) 107,746 Computer systems 58,996 (11,912) (39) 47,045 Books 17,831 1,343 (2,249) 16,925 Infrastructure - - - Streets and structures 1,650,400 19,830 (12,489) 1,657,741 Water system 492,738 21,133 (1,952) 511,919 Sewer system 896,931 54,271 (1,326) 949,876 Assets under construction 159,098 (142,536) - 16,562 Net Book Value $ 6,132,164 $ 93,099 $ (40,136) $ 6,185,127

*The assessed value of land is $11,565,351 Additions include contributed tangible capital assets - land $4.7 million and buildings $19.9 million Additions include transfers from assets under construction of $153.0 million

ANNUAL FINANCIAL REPORT 2012 19

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (000’s) CONTINUED Year Ended December 31, 2012

6. ACCUMULATED SURPLUS

2012 2011

Investment in tangible capital assets $ 5,468,409 $ 5,553,997 Reserve for sinking fund debt retirement 121,459 76,731 Reserves 637,367 509,175 Fund balances (143,447) (196,844) Obligations to be funded from future revenues (Note 7) (153,320) (159,012) $ 5,930,468 $ 5,784,047

The following reserve amounts are set aside for specific purposes:

Change 2011 During Year 2012

Affordable Housing $ 7,120 (242) $ 6,878 Art Gallery Operations 4,080 (12) 4,068 Capital Facilities and Infrastructure 5,925 3,097 9,022 Childcare Endowment 9,089 5,744 14,833 Community Amenities 70,283 62,937 133,220 Community Amenity Maintenance 4,790 146 4,936 Community Legacy Facilities 1,086 (470) 616 Cultural Precinct 4,610 (338) 4,272 Emerging Neighbourhood 6,717 90 6,807 Future Revenue Fund Budgets 76,037 17,481 93,518 Future Debt Repayment 37,944 3,397 41,341 Greenlinks (Pedestrian and cycling linkages) 3,459 (215) 3,244 Hastings Park 9,360 1,155 10,515 Library 5,422 (106) 5,316 Mortgage Debenture Retirement 5,874 (149) 5,725 Olympic Village Trust 2,108 48 2,156 Outstanding Commitments 10,165 4,050 14,215 Park Board 8,903 618 9,521 Parking Sites 28,975 20,949 49,924 Plant and Equipment 74,838 6,194 81,032 Public Art 7,219 334 7,553 Self-insurance 23,534 8,586 32,120 Solid Waste Capital 77,471 (1,629) 75,842 Water and Sewer Utility Rate Stabilization 20,414 (3,528) 16,886 Other 3,752 55 3,807 $ 509,175 128,192 $ 637,367

ANNUAL FINANCIAL REPORT 2012 20

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (000’s) CONTINUED Year Ended December 31, 2012

6. ACCUMULATED SURPLUS - Continued Fund balances are comprised of:

Change During 2011 Year 2012

Revenue Fund $ 17,382 $ 1,217 $ 18,599 Capital Fund (196,996) 12,573 (184,423) Capital Financing Fund 260,254 (11,821) 248,433 Sinking Fund - - - Property Endowment Fund (274,385) 57,278 (217,107) Harbour Park Development Ltd. 13 (1) 12 Vancouver Civic Development Corp. 10,956 120 11,076 Hastings Institute Inc. 229 (10) 219 Pacific National Exhibition (3,775) (6,826) (10,601) City of Vancouver Public Housing Corporation (5) (209) (214) (186,327) 52,321 (134,006) Elimination for internally-held debt on consolidation (10,517) 1,076 (9,441) $ (196,844) $ 53,397 $ (143,447)

7. DEFERRED PAYROLL, LANDFILL AND INTEREST LIABILITIES

2012 2011

Deferred payroll costs (a) $ 77,896 $ 84,883 Landfill closure and post-closure (b) 72,000 71,183 Accrued interest on long term debt 3,424 2,946 $ 153,320 $ 159,012

(a) Deferred Payroll Costs The City’s employee benefit liabilities as at December 31, 2012 is $77.9 million ($2011 - $84.9 million). Effective January 1, 2012, the City amended exempt employee policy to limit the amount deferred vacation and other earned absence banks and the related liability. The plan amendment resulted in a reduction to the accrued benefit obligation of $6.3 million in the current year. Actuarial valuation was completed as at December 31, 2012 using the following valuation assumptions: 2012 2011 Discount rate 4.25% 4.50% Inflation rate 2.00% 3.00 % Rate of compensation increase 1.25% to 5.25 % 1.45% to 4.00%

Employee benefit liabilities are as follows: 2012 2011

Sick leave gratuity $ 28,257 $ 22,139 Deferred vacation 9,846 9,251 Non-vested accumulating sick leave 5,353 15,727 Long term disability 15,589 14,349 Other post-employment benefits 14,078 16,779 73,123 78,245 Unamortized actuarial gain 4,773 6,638 $ 77,896 $ 84,883

ANNUAL FINANCIAL REPORT 2012 21

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (000’s) CONTINUED Year Ended December 31, 2012

7. DEFERRED PAYROLL, LANDFILL, AND INTEREST LIABILITIES - Continued (a) Deferred Payroll Costs - Continued The continuity of the City’s employee benefit liabilities are as follows: 2012 2011

Beginning of the year $ 84,883 $ 84,827 Current service cost 8,282 8,538 Interest cost 3,700 4,017 Amortization of actuarial gain (762) (846) Plan Amendment (6,307) (2,264) Actual benefits paid (11,900) (9,389) End of the year $ 77,896 $ 84,883

The City has provided $45.1 million in a reserve for the funding for these liabilities.

(b) Landfill Closure and Post-Closure Costs The landfill closure and post-closure liability as at December 31, 2012 is $72.0 million (2011 - $71.2 million) an increase of $0.8 million. The landfill liabilities reported are based on the following assumptions:

2012 2011 Closure date 2036 2036 Years of post closure maintenance 50 50 Total capacity (million tonnes) 23.7 23.6 Future costs (million) $502.0 $516.0 Present value of future costs (million) $131.4 $133.1 Deposited to date (million tonnes) 17.4 16.8 Utilization of total capacity to date 73.3% 71.3% City’s share of liability 74.8% 75.9% Discount rate 4.25% 4.50% Inflation rate 2.00% 2.00%

In accordance with an agreement between the City and the Greater Vancouver Sewerage and Drainage District, the City is responsible for its share of the overall liability for closure and post-closure costs based on tonnage deposited by parties to the agreement.

ANNUAL FINANCIAL REPORT 2012 22

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (000’s) CONTINUED Year Ended December 31, 2012

8. CONTINGENCIES AND COMMITMENTS (a) Contingent Liability and Commitment The City is contingently liable in respect of debentures of the Greater Vancouver Water District, the Greater Vancouver Sewerage and Drainage District and the Greater Vancouver Regional District. The City is a shareholder and member of Emergency Communications for Southwest British Columbia Incorporated (E-Comm), whose services include: regional 911 call centre for the Greater Vancouver Regional District, Wide Area Radio emergency communications network, dispatch operations and records management. The City holds 2 Class A shares (of a total 27 Class A and 22 Class B shared issued and outstanding at December 31, 2012). As a Class A shareholder, the City is committed to paying levies for services received under a cost-sharing formula to fund operating and capital costs of the E-Comm operations. In addition, the City is contingently liable to cover its proportionate share of such costs should any member be unable to fulfill its funding obligations. Annual levy amounts fluctuate based on various factors under the cost-sharing formula, and amounted to $17.7 million during the year (2011 - $16.4 million). (b) Collection of Taxes on Behalf of Other Taxing Authorities The City is obligated to collect and transmit the tax levies of the following bodies. Such levies are not included in the revenue of the City.

Provincial Government – Schools British Columbia Assessment Authority Greater Vancouver Regional District Municipal Finance Authority South Coast BC Transportation Authority (c) Municipal Pension Plan The City and its employees contribute to the Municipal Pension Plan (the Plan), a jointly trusted pension plan. The Board of Trustees, representing plan members and employers, is responsible for overseeing the management of the Plan, including investment of the assets and administration of benefits. The Plan is a multi-employer contributory defined benefit pension plan with about 176,000 active members and approximately 67,000 retired members. Active members include approximately 35,000 contributors from local governments. Every three years an actuarial valuation is performed to assess the financial position of the Plan and the adequacy of plan funding. The most recent valuation as at December 31, 2009 indicated an unfunded liability of $1,024.0 million for basic pension benefits. The next valuation will be as at December 31, 2012 with results available in 2013. The actuary does not attribute portions of the surplus to individual employers. The City paid $56.2 million during 2012 (2011 - $53.9 million) for employer contributions to the Plan. Employee contributions during 2012 amounted to $45.5 million (2011 - $42.1 million). (d) Contingent Legal Liabilities As at December 31, 2012, there were various legal claims pending against the City arising in the ordinary course of its operations. The City has recorded a liability for certain uninsured claims, but has made no specific provision for those where the outcome is presently indeterminable. The City also has a reserve of $32.1 million (2011 - $23.5 million) for potential claims. (e) Property Assessment Appeals As at December 31, 2012, there were various assessment appeals pending with respect to properties. The outcome of those appeals may result in adjustments to property taxes receivable for the current and prior years. The City has recorded a liability for certain appeals and makes an annual provision against property taxes receivable for the impact of appeals. (f) Long Term Lease, Mortgage and Loan Agreements (i) The City has executed a 25-year lease of the Library Square office building to the Federal Government which commenced April 30, 1995. Annual lease payments of $6.7 million will fully offset mortgage principal and interest payments. The lease provides options for the Federal Government to purchase the office building at the end of the 10th and 20th years and at the end of the lease term. The balance of the lease receivable is $34.9 million (2011 - $38.0 million).

ANNUAL FINANCIAL REPORT 2012 23

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (000’s) CONTINUED Year Ended December 31, 2012

8. CONTINGENCIES AND COMMITMENTS - Continued (f) Long Term Lease, Mortgage and Loan Agreements - Continued (ii) Principal payments on mortgages over the next 5 years and thereafter are as follows:

2013 $ 8,615 2014 3,716 2015 4,054 2016 4,458 2017 4,902 Thereafter 19,276 $ 45,021

Outstanding mortgages include:  $7.6 million (2011 - $8.0 million) in mortgages payable to Canada Mortgage and Housing Corporation for 3 non-market housing projects. Interest rates range from 3.16 % to 8.0% with maturity dates from June 1, 2013 to December 1, 2027.  $37.1 million (2011 - $40.0 million) on the Library Square Project due on January 14, 2021. Interest at 9.875% per annum is compounded semi-annually with monthly repayments of principal and interest. The mortgage is secured by a first charge on the land and any proceeds from the sale of the land on which the office building is situated, the office building and any improvements to it including machinery, plant and equipment, and any proceeds on the lease of the office building. (g) Loan Guarantees The City has guaranteed a $21.4 million line of credit for the Pacific National Exhibition. The City has entered into an agreement with the First Avenue Athletes Village Housing Co-operative to operate an affordable rental housing complex in South East False Creek. Under the agreement the City has guaranteed the Co-operative’s loan obligations with respect to their mortgage related to the housing complex. The outstanding balance of the mortgage is $20.8 million. (h) Property Acquisition The City has entered into an agreement to purchase a property for $38.0 million should the owner not be able to proceed with their intended development of the property. The agreement expires May 9, 2014. (i) Southeast False Creek and Olympic Village Development In 2006, the City entered into a ground lease, development, sublease and land/airspace parcel sales agreement (the “Agreement”) with SEFC Properties Ltd. (“SEFC Ltd”), formerly named Millennium Southeast False Creek Properties Ltd, with respect to a portion of the City’s properties in Southeast False Creek Area 2A. Under the Agreement, SEFC Ltd acquired rights to land upon which it constructed market condominiums, rental housing and commercial space buildings (the “Market Project”). In addition, SEFC Ltd was required to design and construct at the City’s cost, non-market housing buildings and a civic centre on additional land/airspace parcels to be retained by the City. Pursuant to the Agreement, this project was used by the City and the Vancouver Organizing Committee for the 2010 Olympic and Paralympic Winter Games as the Vancouver Athletes’ Village. In February 2009, the City purchased and took assignment of the loan (including related security) for the Market Project construction financing from the lenders of SEFC Ltd, and later that year restructured the terms of that loan (the “Amended Loan Agreement”). In September 2010, SEFC Ltd defaulted on the first mandatory repayment required under the Amended Loan Agreement; therefore, the City exercised its rights with respect to the related security. In November 2010, a receiver (the “Receiver”) was appointed over the assets and properties of SEFC Ltd, which provided court supported management for the Market Project. The appointment benefited the creditors of SEFC Ltd, with the City being the principal secured lender.

ANNUAL FINANCIAL REPORT 2012 24

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (000’s) CONTINUED Year Ended December 31, 2012

8. CONTINGENCIES AND COMMITMENTS – Continued (i) Southeast False Creek and Olympic Village Development - Continued In January 2011, a settlement agreement (the “Settlement”) was entered into with the guarantors of the Amended Loan Agreement. Pursuant to the Settlement, the beneficial and legal rights over 32 properties (the “Transferred Properties”) owned or controlled by these guarantors were transferred to the City. The City then commenced the phased sales of these properties. As at December 31, 2012, 22 of 32 properties have been sold to third parties and one property has been retained by the City for affordable housing. During 2012, the Receiver continued to manage the Market Project, with surplus net proceeds from the sale of condominium units being paid to the City in accordance with court approval. Southeast False Creek development expenses include interest, repairs and maintenance, sales commissions, and professional fees. As at December 31, 2012, the City’s investment in Southeast False Creek in the amount of $310.2 million (2011 – $462.2 million) is comprised of the following: 2012 2011 Assets for Sale Commercial, residential and rental properties $ 254,981 $ 388,280 Transferred properties 55,172 73,900 $ 310,153 $ 462,180

In addition to outstanding mortgages of $16.9 million related to the Transferred Properties, the City has financing of $295.0 million (2011 – $434.0 million) (see Note 4(b)).

The City’s ongoing risk for the recovery of its investment in Southeast False Creek is primarily dependent on the value and timing of the proceeds from the sale of the balance of the Market Project, the net realizable value from the sale of the Transferred Properties and the ultimate residual value obtained by the City on the sale of the shares of SEFC Ltd. The recorded amount of the value of the investment in the Southeast False Creek Development at December 31, 2012 is based on management’s best estimate and assumptions, made as indicated above. The amount ultimately realized may differ from this estimate.

9. TRUST FUNDS Certain assets have been conveyed or assigned to the City to be administered as directed by agreement or statute. The City holds the assets for the benefit of, and stands in fiduciary relationship to, the beneficiary. The following trust funds and assets are excluded from the City’s financial statements:

2012 2011 Vancouver Agreement $ 6,470 $ 7,284 Cemetery Perpetual Care 3,257 3,221 General 609 612 $ 10,336 $ 11,117

The Vancouver Agreement is an urban development agreement between the Federal and Provincial Governments and the City to facilitate sustainable economic, social and community development in the City.

ANNUAL FINANCIAL REPORT 2012 25

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (000’s) CONTINUED Year Ended December 31, 2012

10. DEFERRED REVENUE Deferred revenue is comprised of the following: Contributions Recognized as 2011 and Interest Revenue 2012 Development cost levies City-wide $ 77,458 $ 57,553 $ (21,046) $ 113,965 Area-specific 47,228 21,280 (8,004) 60,504 124,686 78,833 (29,050) 174,469 Prepaid Leases 155,285 2,844 (4,229) 153,900 Capital contributions 1,163 1,375 0 2,538 $ 281,134 $ 83,052 $ (33,279) $ 330,907

Development cost levies (DCL) are collected from development to fund growth related capital projects including parks, childcare facilities, replacement housing and engineering infrastructure. DCL’s must be spent on projects within defined area boundaries and are recognized as revenue as Council approved expenditures are incurred. During the year $78.8 million of DCLs were collected and $29.1 million was used to fund capital expenditures. Prepaid leases are recognized as revenue over the term of the lease while contributions of capital are recognized as the expenditures are incurred.

11. SEGMENTED INFORMATION City services are provided by departments and their activities are reported in the City’s Funds as described in note 1(b). Segmented financial information for certain departments is provided in Schedule 1. The accounting policies used in these segments are consistent with those followed in the preparation of the consolidated financial statements as disclosed in Note 1. Revenues not directly attributable to a specific segment are shown in General Government. Amounts shown for wages, contract services, supplies and debt charges are the gross amounts incurred by departments for all segmented activity. Allocated costs include services performed by departments for other segments or for work related to capital construction activity. The segments include:  General Government which provides internal support services to Council and other departments who provide direct services to its citizens. These internal departments include the City Manager’s Office, City Clerk, Financial Services, Real Estate and Facilities Management, Legal and Human Resources.  Police Protection which provides operational and investigation services to maintain public order, uphold the rule of law and prevent crime.  Fire Protection which provides emergency and prevention services related to firefighting and medical services.  Engineering which provides planning, design, construction and maintenance of the City’s streets, street lighting, traffic control, parking enforcement, transportation planning and utility and communication corridors.  Utilities which are managed by the Engineering department and provide planning, design, construction and maintenance related to the water distribution, sewerage collection, drainage, neighbourhood energy utilities and refuse removal services.  Planning and Development which creates plans, programs and policies required for city-wide and community planning, zoning and subdivision, building by-law administration and inspection, various licensing and animal control services.  Recreation and Parks which provides recreation services through its parks, community centres, swimming pools and ice rinks.  Community and Cultural Services which includes the City’s libraries, civic theatres and the Britannia Community Centre and other programs to create sustainable, creative and inclusive communities for living and working.

ANNUAL FINANCIAL REPORT 2012 26

SCHEDULE I – SEGMENTED INFORMATION Year Ended December 31, 2012 ANNUAL FINANCIAL REP FINANCIAL ANNUAL

Revenue & Capital Fund

General Police Fire Planning & Recreation Community Other Funds 2012 2011 Government Protection Protection Engineering Utilities Development & Parks & Cultural & Entities Eliminations Consolidated Consolidated Revenue ORT 2012 Property taxes, penalties and interest $ 642,281 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 642,281 $ 619,885 Utility fees - - - - 209,566 - - - - - 209,566 196,537 Other fees, rates and cost recoveries 215,393 20,828 8,990 33,884 21,886 18,533 51,733 13,393 76,816 - 461,456 459,556 Revenue sharing, grants and contributions 26,784 - - - - - 102 - - - 26,886 39,193

Investment Income 17,961 ------5,436 (1,543) 21,854 15,803 Rental and lease income 19,955 ------33,048 (1,146) 51,857 50,322 Gain (loss) on disposal of tangible capital assets (97) - - (57) (3,172) - (47) (2,239) 36,242 - 30,630 18,647 922,277 20,828 8,990 33,827 228,280 18,533 51,788 11,154 151,542 (2,689) 1,444,530 1,399,943

Operating Expenditures Wages, salaries and benefits 80,756 206,021 87,349 79,110 36,544 50,295 72,450 41,560 22,337 - 676,422 665,393 Contract services 31,343 3,428 218 6,998 17,161 2,911 5,730 1,177 10,419 - 79,385 83,328 Supplies, material and equipment 8,992 29,947 6,561 (14,957) 138,985 21,487 25,985 31,370 82,502 (1,146) 329,726 330,298 Debt charges 3,750 1,942 249 7,185 10,759 80 4,887 2,321 10,746 (1,543) 40,376 41,105 124,841 241,338 94,377 78,336 203,449 74,773 109,052 76,428 126,004 (2,689) 1,125,909 1,120,124 Amortization 19,071 6,186 3,603 79,069 26,696 3,045 21,442 7,614 5,474 - 172,200 172,424 143,912 247,524 97,980 157,405 230,145 77,818 130,494 84,042 131,478 (2,689) 1,298,109 1,292,548 NET REVENUES (EXPENSES) $ 778,365 $ (226,696) $ (88,990) $ (123,578) $ (1,865) $ (59,285) $ (78,706) $ (72,888) $ 20,064 $ - $ 146,421 $ 107,395

SCHEDULE OF GENERAL DEBT ($000s) Year Ended December 31, 2012

Sinking Fund Term Debenture Reserve Bylaw Maturity Date & Purpose Rate % (Years) Outstanding Balance

8808 March 16, 2013 - 2014 4.500% - 4.650% 10 Civic Facilities $ 116 $ - Local Area Improvement 1,419 - Parks 2,129 - Pedestrian / Cycling Facilities 1,334 - Public Works / Fire Facilities 260 Sewers 7,419 - Street / Bridge Infrastructure 968 - Street Lighting / Communications 551 - Transit / Safety Improvements 1,922 - Waterworks 7,022 - 23,140 -

9115 October 06, 2013 - 2015 3.950% - 4.100% 10 Bridges / Tunnels 924 - Community Centre Facilities 2,053 - Infrastructure 2,372 - Libraries 1,680 - Local Area Improvement 2,303 - Miscellaneous 85 - Multi-Purpose Centres 808 - Neighbourhood Houses 800 - Parks 5,163 - Pedestrian / Cycling Facilities 2,179 - Public Safety / Police 205 - Sewers 10,511 - Sports Facilities 376 - Street Lighting / Communications 1,329 - Train Stations 1,711 - Transit / Safety Improvements 1,326 - Waterworks 6,742 - Yards 491 - 41,058 -

9532 December 1, 2017 4.700% 10 Civic Facilities 2,166 955 Community legacy projects 15,000 6,617 Fire protection 600 265 Libraries 2,000 882 Local area improvement 4,548 2,006 Overhead debenture costs 1,500 662 Parks 7,175 3,165 Pedestrian/cycling facilities 12,349 5,447 Police 12,304 5,427 Sewers 25,000 11,028 Street/bridge infrastructure 17,557 7,745 Transit /safety improvements 4,801 2,118 Waterworks 20,000 8,822 125,000 55,139

Carried Forward $ 189,198 $ 55,139

2012 STATEMENT OF FINANCIAL INFORMATION 1 SCHEDULE OF GENERAL DEBT ($000s) Year Ended December 31, 2012

Term Debenture Sinking Fund Bylaw Maturity Date & Purpose Rate % (Years) Outstanding Reserve Balance

Carried Forward $ 189,198 $ 55,139

9897 December 2, 2019 4.900% 10 Civic facilities 10,600 2,667 Community legacy projects 19,500 4,907 Fire protection 4,000 1,007 Libraries 500 126 Local area improvement 4,700 1,183 Parks 3,000 755 Pedestrian/cycling facilities 7,800 1,963 Police 16,000 4,026 Sewers 27,800 6,995 Street/bridge infrastructure 13,000 3,271 Street lighting & Transit/safety improvements 1,700 428 Transit & Safety Improvements 4,500 1,132 Waterworks 11,900 2,994 125,000 31,454

10015 June 1, 2011 - 2020 4.500% 10 Civic Facilities 16,000 2,618 Community Legacy Projects 1,125 184 Fire Protection 552 90 Local Area Improvement 1,267 207 Parks 25,000 4,092 Pedestrian / Cycling Facilities 4,351 712 Police 2,448 401 Sewers 25,000 4,092 Street / Bridge Infrastructure 18,657 3,053 Street Lighting 300 49 Street Lighting / Communications 3,700 606 Transit / Safety Improvements 5,000 818 Waterworks 21,600 3,535 125,000 20,457

10017 September 30, 2010 - 2030 1.710% 20 Neighbourhood Energy Utility 4,573 -

Carried Forward $ 443,771 $ 107,050

2012 STATEMENT OF FINANCIAL INFORMATION 2 SCHEDULE OF GENERAL DEBT ($000s) Year Ended December 31, 2012

Sinking Fund Term Debenture Reserve Bylaw Maturity Date & Purpose Rate % (Years) Outstanding Balance

Carried Forward $ 443,771 $ 107,050

10393 December 02, 2021 3.45% 10 Civic Facilities 18,000 1,437 Libraries 2,000 160 Neighbourhood Energy Utility 15,000 1,197 Parks 25,000 1,995 Police 11,000 878 Sewers 32,000 2,554 Street / Bridge Infrastructure 5,000 399 Street Lighting / Communications 6,000 479 Transit / Safety Improvements 4,000 319 Waterworks 22,000 1,756 140,000 11,174

10565 October 18, 2052 3.70% 40 Civic Facilities 9,814 - Libraries 2,150 - Neighbourhood Energy Utility 2,400 - Parks 18,365 - Police 10,723 - Sewers 38,200 - Street / Bridge Infrastructure 13,761 - Street Lighting / Communications 4,120 - Transit / Safety Improvements 3,467 - Waterworks 17,000 - 120,000 - Total $ 703,771 $ 118,224

2012 STATEMENT OF FINANCIAL INFORMATION 3 SCHEDULE OF DEBT ($000s) Year Ended December 31, 2012

LOCAL IMPROVEMENT - Property Owners' Share Rate Term Debt Bylaw Maturity Dates Purpose (%) (Yr) Balance

7912 June 24, 2013 Beautification 6.00 15 $ 21 7915 June 24, 2013 Lane paving, speed ramps, sidewalks, pavements & curbs 6.00 15 223 8037 June 23, 2013 - 2014 Lane paving, speed ramps, sidewalks, pavements & curbs 6.00 15 433 8204 June 23, 2013 - 2015 Lane paving, speed ramps, sidewalks, pavements & curbs 7.00 15 453 8207 June 21, 2013 - 2015 Beautification 7.00 15 34 8209 June 21, 2013 - 2015 Beautification 7.00 15 8 8501 June 26, 2013 - 2017 Lane paving, speed ramps, sidewalks, pavements & curbs 6.00 15 855 8501 June 26, 2013 - 2017 Trees 6.00 15 1 8504 June 26, 2013 - 2017 Beautification 6.00 15 98 8506 June 26, 2013 - 2017 Underground Wiring 6.00 15 90 8693 June 25, 2013 - 2018 Lane paving, speed ramps, sidewalks, pavements & curbs 6.00 15 1050 8696 June 25, 2013 Beautification 6.00 15 7 8871 June 23, 2013 - 2019 Lane paving, speed ramps, sidewalks, pavements & curbs 5.75 15 783 9063 June 29, 2013 - 2020 Lane paving, speed ramps, sidewalks, pavements & curbs 5.75 15 961 9301 June 14, 2013 - 2021 Lane paving, speed ramps, sidewalks, pavements & curbs 6.00 15 362 9303 June 14, 2013 - 2022 Beautification 6.00 15 32 9514 June 27, 2013 - 2022 Lane paving, speed ramps, sidewalks, pavements & curbs 6.00 15 621 9672 June 25, 2013 - 2022 Lane paving, speed ramps, sidewalks, pavements & curbs 6.00 15 397 9885 June 17, 2013 2023 Lane paving, speed ramps, sidewalks, pavements & curbs 6.00 15 470 9886 June 17, 2013 Lane Lighting 6.00 5 2 9887 June 17, 2013 - 2018 Street Lighting 6.00 10 2 10071 June 23, 2013 - 2014 Lane Lighting 6.00 5 1 10072 June 23, 2013 - 2024 Lane paving, speed ramps, sidewalks, pavements & curbs 6.00 15 911 10300 June 29, 2013 - 2025 Lane paving, speed ramps, sidewalks, pavements & curbs 6.00 15 817 10301 June 29, 2013 - 2015 Lane Lighting 6.00 5 2 10495 June 27, 2013 - 2021 Street Lighting 6.00 10 10 10496 June 27, 2013 - 2026 Lane paving, speed ramps, sidewalks, pavements & curbs 6.00 15 487 10497 June 27, 2013 - 2016 Traffic Circle 6.00 5 25

$ 9,156 Held Internally

2012 STATEMENT OF FINANCIAL INFORMATION 4 DEBT INTEREST RATES ($000s) Year Ended December 31, 2012

General Interest (including Local Rate Waterworks) Improvement Total

7.00 $ - $ 495 $ 495 6.00 - 6,917 6,917 5.75 - 1,744 1,744 4.90 125,000 - 125,000 4.70 125,000 - 125,000 4.65 11,827 - 11,827 4.50 136,314 - 136,314 4.10 14,226 - 14,226 4.05 13,678 - 13,678 3.95 13,153 - 13,153 3.70 120,000 - 120,000 3.45 140,000 - 140,000 1.71 4,573 - 4,573

$ 703,771 $ 9,156 $ 712,927

2012 STATEMENT OF FINANCIAL INFORMATION 5

FUTURE PRINCIPAL AND INTEREST PAYMENTS ON DEBT ($000s) Year Ended December 31, 2012 2012 STATEMENT OF FI STATEMENT 2012

Total Debt (Internal and External) Local Improvements Total General & Waterworks General Waterworks Property Owners' Share and Local Improvements Principal Interest Total Principal Interest Total Principal Interest Total Principal Interest Total 2013 $ 19,093 $ 25,034 $ 44,127 $ 5,593 $ 4,399 $ 9,992 $ 1,417 $ 550 $ 1,967 $ 26,103 $ 29,983 $ 56,086 2014 19,893 24,227 44,120 5,835 4,153 9,988 1,234 464 1,698 26,962 28,844 55,806 NANCIAL INFORMATION 2015 12,116 23,569 35,685 2,336 3,979 6,315 1,072 389 1,461 15,524 27,937 43,461 2016 230 23,078 23,308 - 3,883 3,883 949 323 1,272 1,179 27,284 28,463 2017 105,234 23,074 128,308 20,000 3,883 23,883 998 267 1,265 126,232 27,224 153,456 2018 - 2022 335,734 58,303 394,037 55,500 9,777 65,277 2,803 642 3,445 394,037 68,722 462,759 Thereafter 105,207 114,493 219,700 17,000 18,871 35,871 683 79 762 122,890 133,443 256,333 $ 597,507 $ 291,778 $ 889,285 $ 106,264 $ 48,945 $ 155,209 $ 9,156 $ 2,714 $ 11,870 $ 712,927 $ 343,437 $ 1,056,364

External Debt Only Total General & Waterworks General Waterworks and Local Improvements Principal Interest Total Principal Interest Total Principal Interest Total 2013 $ 19,093 $ 25,034 $ 44,127 $ 5,593 $ 4,399 $ 9,992 $ 24,686 $ 29,433 $ 54,119 2014 19,893 24,227 44,120 5,835 4,153 9,988 25,728 28,380 54,108 2015 12,116 23,569 35,685 2,336 3,979 6,315 14,452 27,548 42,000 2016 230 23,078 23,308 - 3,883 3,883 230 26,961 27,191 2017 105,234 23,074 128,308 20,000 3,883 23,883 125,234 26,957 152,191 2018 - 2022 335,734 58,303 394,037 55,500 9,777 65,277 391,234 68,080 459,314 Thereafter 105,207 114,493 219,700 17,000 18,871 35,871 122,207 133,364 255,571 $ 597,507 $ 291,778 $ 889,285 $ 106,264 $ 48,945 $ 155,209 $ 703,771 $ 340,723 $ 1,044,494

SCHEDULE OF GUARANTEE AND INDEMNITY AGREEMENTS CITY OF VANCOUVER

Please refer to Consolidated Financial Statements Note 9.

Prepared under Financial Information Regulation, Schedule 1, Section 5

2012 STATEMENT OF FINANCIAL INFORMATION 7 CITY OF VANCOUVER

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2012 STATEMENT OF FINANCIAL INFORMATION 8

SCHEDULE OF

REMUNERATION AND EXPENSES

 CITY OF VANCOUVER  VANCOUVER BOARD OF PARKS AND RECREATION  VANCOUVER POLICE BOARD  VANCOUVER PUBLIC LIBRARY BOARD

PREPARED IN ACCORDANCE WITH THE FINANCIAL INFORMATION REGULATION SCHEDULE 1, SECTION 6 (2), (3), (4), (5), (6)

2012 STATEMENT OF FINANCIAL INFORMATION 9 MAYOR AND COUNCILLORS CITY OF VANCOUVER REMUNERATION AND EXPENSES

Local Transportation Travel & Remuneration Expenses Allowance Conferences Name (1) (2) (3) (4)

Robertson, G. $ 145,581 $ 13,093 $ 7,175 $ 14,173 Affleck, G. 66,820 751 3,848 45 Ball, E. 66,820 2,061 3,848 2,815 Carr, A. 66,820 2,235 3,848 5,697 Deal, H. 69,500 2,054 3,848 7,487 Jang, K. 69,500 2,810 - 5,300 Louie, R. 66,820 4,743 - 9,067 Meggs, G. 66,820 2,288 - - Reimer, A. 66,820 2,431 - 4,698 Stevenson, T. 66,820 1,937 3,848 7,766 Tang, T. 66,820 1,190 3,848 2,096

$ 819,141 $ 35,593 $ 30,262 $ 59,144

(1) Remuneration for Councillors includes amounts for Deputy Mayor duties (2) Local Expenses - for Mayor maximum of 10% of remuneration (2) Local Expenses - for Councillors maximum of 10% of remuneration less transportation allowance (3) Transportation Allowance - for the Mayor $600 a month; for Councillors 5% of maximum local expense allowance (4) Travel and Conferences - net of recoveries

2012 STATEMENT OF FINANCIAL INFORMATION 10 BOARD OF PARKS & RECREATION - COMMISSIONERS CITY OF VANCOUVER REMUNERATION AND EXPENSES

Name Stipend Expense Total

Barnes, C. * $ 8,896 $ 4,449 $ 13,345 Blyth, S. ** 9,049 4,526 13,575 Coupar, J. 7,977 3,988 11,965 De Genova, M. 7,977 3,988 11,965 Jasper, A. 7,977 3,988 11,965 Loke, T. 7,977 3,988 11,965 Sharma, N. 7,977 3,988 11,965

Total $ 57,830 $ 28,915 $ 86,745

*Chair from January 1, 2012 - June 10, 2012 **Chair from June 11, 2012 - December 31, 2012

2012 STATEMENT OF FINANCIAL INFORMATION 11 POLICE DEPARTMENT – POLICE BOARD MEMBERS CITY OF VANCOUVER REMUNERATION

Name Remuneration

Bridgeman, D. $ 3,054 Collins, M. 7,162 Grant, W. 6,220 Marfleet, P. 3,844 Shao, W. 4,109 Sidhu, D. 1,848 Williamson, S. 6,598 Wong, G. 3,844

$ 36,679

2012 STATEMENT OF FINANCIAL INFORMATION 12 SCHEDULE OF REMUNERATION & EXPENSES CITY OF VANCOUVER EMPLOYEES EARNING OVER $75,000

Remuneration includes salary, overtime, gratuity and vacation payouts.

Name Remuneration Expenses Name Remuneration Expenses Abel, K J $ 115,137 $ - Bachra, S $ 76,424 $ - Abello-Lee, A 79,533 90 Backlin, M J* 113,984 974 Abrams, W S 94,349 - Bailey, D A 76,419 - Abt, D W 77,745 - Bailey, J* 84,186 2,371 Achtymichuk, L M 108,700 - Bailey, R J 101,021 55 Ackerman, R W* 147,859 - Bailey, V E* 109,644 - Adolph, C* 91,483 3,294 Baillie, K 87,053 - Agapescu, S 80,630 - Bains, A S 102,015 - Ainsworth, J R 109,184 178 Baker, A 105,104 - Aitken, J 89,051 - Baker, M 92,134 - Ajayi, A* 90,540 554 Baker, M 87,586 - Alblas, A 78,358 - Balachanoff, S D 86,876 - Alger, M 83,934 - Balagno, T P 81,757 - Allard, B G 81,635 - Baldwin, D 87,025 404 Almeida, T 76,557 - Ballard, E A* 131,015 2,030 Amendolagine, V J 76,954 - Ballard, T J 92,143 - Andersen, J J* 180,700 - Ballem, P J* 366,009 11,475 Anderson, C L 78,152 - Balogh, Z E 82,602 - Anderson, G G 76,529 - Bandiera, P 88,223 - Anderson, M* 107,360 388 Bannon, D G 109,970 - Anderson, M E 110,450 - Baptiste, C A 86,218 200 Anderson, R 88,920 - Barbato, D 76,454 - Anthony, C R 78,471 - Barber, D K* 117,274 - Antoniali, S M* 109,667 1,549 Barber, G* 132,922 - Antoniazzi, R 83,800 - Barber, M P 87,079 - Antunovic, M J 104,063 - Barbour, D D* 114,449 - Anzulovich, M M 100,262 - Barker, S 100,256 685 April, C RJ 85,637 - Barnes, D 87,668 - Arajs, U 75,864 - Baron, D 78,792 1,027 Aramini, G J* 103,129 895 Barr, W M 103,864 - Araujo, R 86,914 - Barron, E 86,406 - Araya, J H 80,577 20 Bartlett, J 75,269 - Arscott, D* 108,422 600 Barzen, S 82,787 - Arsenault, P G 87,158 - Bastante, R 88,567 - Atchison, R A 91,277 - Batty, E C* 162,290 568 Atwood, B 76,027 - Bauer, S M 99,199 - Au, M 82,051 - Baumann, E 87,158 - Au, N* 114,941 - Baxter, A 78,252 - Au, W* 195,681 2,465 Baxter, D 84,494 - Aube, D S 109,565 - Baxter, J 92,928 - Augustine, R W* 104,721 1,372 Bayne, K B* 251,046 - Aujla, B S 84,670 - Bayntun, R 83,149 - Aujla, H B* 292,725 95 Bearblock, K* 94,647 - Aujla, K 116,399 - Beck, B* 108,168 - Austin, N 88,454 - Becker, A* 89,610 1,603 Autiero, D* 109,544 - Beckett, M L 125,241 - Aver, R 84,935 - Begg, A 82,996 - Aylett, S W 90,829 - Belanger, L* 130,276 589 Ayotte, T R* 110,362 3,371 Belczyk, A M 87,882 - Ayre, G 118,325 - Bell, M 84,491 - Azcoitia, J C* 96,439 554 Belli, S 81,772 - Babcock, D 83,347 461 Bennett, J E 92,380 - Baber, C* 121,764 1,399 Benvenuti, D 81,398 - Babineau, B 83,634 - Berard, R* 87,148 2,488

2012 STATEMENT OF FINANCIAL INFORMATION 13 SCHEDULE OF REMUNERATION & EXPENSES CITY OF VANCOUVER EMPLOYEES EARNING OVER $75,000 Remuneration includes salary, overtime, gratuity and vacation payouts. Name Remuneration Expenses Name Remuneration Expenses

Berda, S D 86,783 - Bradley, N R 110,387 - Berdahl, I L 80,869 - Bradshaw, G* 167,567 391 Berg, I 96,013 875 Bratina, S 87,050 - Berka, B G 89,520 - Breckner, J* 132,246 - Berry, P* 95,118 156 Bredin, M B 102,679 16 Bertuzzi, B R 100,492 - Breitenstein, E A* 83,648 - Best, L* 134,262 - Bremner, P J* 122,597 - Bethell, J T* 113,511 - Brennert, P* 84,255 545 Bettles, C* 80,843 - Breure, C 88,913 - Bevilacqua, M* 105,068 - Brideau, L D 81,921 - Beyer, C B 87,158 - Bridge, P C 121,862 - Biagini, M N* 109,229 - Bridger, K R 87,486 - Bidese, L 85,659 - Briscoe, R G 103,508 - Bidwell, M G 81,397 90 Brodziak, C A 88,643 - Bigelow, S 76,378 1,158 Bromberger, T J 78,769 - Bilinsky, K 85,496 - Bromley, M* 242,543 - Billing, J* 155,759 - Brossard, J 92,599 1,159 Birdi, G 89,890 - Brown, A 87,485 - Bishop, J A 77,786 - Brown, C* 106,135 - Black, J 77,217 - Brown, K L* 149,770 - Black, S 97,215 - Brown, L 90,656 - Blagojevic, G* 96,629 376 Brown, L 76,675 - Blay, H S 81,679 - Brown, S* 119,926 1,220 Bliss, R* 106,540 - Brown, T A 110,597 461 Bloomfield, F 84,985 - Browning, M 83,584 - Blount, J 89,516 - Broz, A G 88,254 - Blundell, B J 96,227 - Bruce, R J* 132,976 1,557 Bodnar, D A* 95,008 - Bruckmann, P M 86,568 1,869 Bodner, D 77,481 - Brunton, L 87,050 - Bogdanovich, B T 94,440 - Bryan, D C 77,717 - Bolan, S M 87,786 - Bryant, J A 90,798 - Boldt, J S 94,266 25 Bryant, R W 111,975 100 Bond, A* 108,675 20 Buchanan, A R 81,169 - Booker, S C* 96,092 - Buckham, C 108,039 - Boone, D E 108,133 16 Buckingham, T V 96,018 - Booth, D A 114,492 284 Budd, J 75,030 - Booth, D W 101,776 413 Buhr, H H* 94,702 - Booth, J A 109,136 - Bullock, H* 94,382 - Borden, A* 100,011 - Bunz, D W 93,209 - Borger, R* 117,420 - Burch, A S 87,050 706 Born, E H 101,550 - Burden, R W 95,468 - Bortignon, E 106,619 1,652 Burnett, B A* 96,103 - Boruck, R A 103,334 - Burnett, J 84,311 - Bosch, D* 113,116 129 Burns, J J 102,906 - Boscher, W 87,518 - Burrero, A 95,279 - Bouchir, J V 75,951 - Cadwallader, D J 85,044 - Boufford, D B 109,142 - Cahill, D F 112,588 - Bourdeaud'Huy, D 85,592 - Calderhead, P D* 95,369 - Bourke, M T 92,561 258 Call, B J 86,527 - Bourne, T C 89,858 - Cameron, G L 107,978 - Bowers, K J* 122,499 - Cameron, R S 90,070 - Boyard, P 90,505 - Campbell, B 75,251 - Boychuk, B A 89,405 - Campbell, B W 110,981 - Boyd, J 77,539 - Campbell, D* 102,437 1,130 Bracewell, D* 136,604 2,903 Campbell, D D 88,463 - Brach, J S* 93,071 - Campbell, D L* 83,608 -

2012 STATEMENT OF FINANCIAL INFORMATION 14 SCHEDULE OF REMUNERATION & EXPENSES CITY OF VANCOUVER EMPLOYEES EARNING OVER $75,000 Remuneration includes salary, overtime, gratuity and vacation payouts. Name Remuneration Expenses Name Remuneration Expenses

Campbell, D R 97,097 - Chirinian, A 98,387 - Campbell, I 86,351 - Cho, E 94,974 20 Campbell, I 78,789 336 Chohan, P 92,463 - Campbell, K W 78,219 - Chong, T 79,280 - Campbell, M L 77,022 - Choo, B* 96,092 987 Campbell, S M 93,449 - Chorney, A B 108,804 - Canaday, M 86,296 - Chorney, R M 92,562 - Cao, Y 80,294 - Chou, W A* 110,081 - Cap, T N 86,541 - Chow, A W* 133,151 952 Carley, N* 167,526 426 Chow, J 97,335 4,204 Carlson, J 81,925 - Chow, K 108,529 - Carr, D* 121,914 706 Chow, L S Y* 112,648 376 Carson, D J 89,394 - Chow, R 80,968 - Carter, S E.J. 75,120 - Christie, D T 108,751 - Cartwright, R 107,615 - Christopherson, B 79,494 - Casanova, J C* 78,727 - Chung, M 82,825 1,104 Cashato, A B 87,429 - Chung, T 80,407 - Catania, S 75,581 - Clark, B G 95,817 - Caton, M B 107,675 - Clark, E R 86,585 - Caton, M J 94,825 - Clark, G C 96,087 - Cave, M R 95,606 - Clark, K J* 93,084 778 Cavell, K L 84,117 - Clarke, C 88,033 - Cerantola, M 88,229 - Clarke, C A 88,946 - Chamberland, J 90,478 - Clarke, M P 86,601 - Chan, A 91,689 - Clibbon, C J B 94,261 20 Chan, C 96,218 - Clinaz, M S 92,832 - Chan, D K* 108,575 987 Coelho, C 79,288 1,781 Chan, K 90,847 - Coldicutt, A 86,582 - Chan, M 84,863 442 Cole, D L* 85,660 - Chan, P 79,707 - Collett, J 77,478 - Chan, S* 114,555 3,782 Collins, D A 108,849 - Chan, W 92,540 - Collister, M 87,158 - Chan, Y* 96,439 - Colquhoun, W A 75,192 - Chauo, P* 99,729 388 Conacher, D E 89,117 - Chen, C 77,433 - Conn, M R 101,909 - Chen, H 79,133 - Connell, F J* 304,297 941 Chen, M 88,001 - Connelly, T 99,727 - Chen, T 76,290 - Cook, B 78,013 - Chen, Y* 113,808 246 Cook, C M 90,472 - Cheng, A* 84,465 2,065 Cooke, B 93,128 461 Cheng, G* 136,517 225 Cooper, I D 88,302 - Cheng, K K 89,833 - Cooper, K L* 97,678 374 Cheng, P C.P. 100,000 630 Cooper, T G 86,859 - Chera, S 85,611 - Copeland, D D 88,582 - Chernoff, R M 79,141 - Corbo, R 89,579 - Cheung, L 87,731 - Coroliuc, J W 113,162 - Cheung, R W.H.* 98,404 386 Coughlan, W J* 110,748 - Cheung, S 83,131 - Coulson, M E 182,847 - Chevrefils, M 92,526 - Coulson, R I 106,918 - Chew, S* 99,743 - Coupland, A C 87,667 - Chhina, R* 113,463 147 Courtney, J* 113,511 358 Chia, S F 78,770 - Cowan, B J 86,006 - Chiang, H S 89,133 - Cowdell, S 86,006 - Chila, S D 129,866 99 Cowx, J B 112,646 - Chin, D* 95,591 - Cox, D E 87,598 - Chin, M 97,315 420 Cox, W C* 103,487 -

2012 STATEMENT OF FINANCIAL INFORMATION 15 SCHEDULE OF REMUNERATION & EXPENSES CITY OF VANCOUVER EMPLOYEES EARNING OVER $75,000 Remuneration includes salary, overtime, gratuity and vacation payouts. Name Remuneration Expenses Name Remuneration Expenses

Coy, R A 91,148 - Devery, J 81,644 - Craven, R A 89,788 - Dewith, F E* 97,177 - Creery, J 80,881 - Dhillon, N* 104,459 - Cribdon, G L. 78,302 356 Di Nozzi, A* 111,453 1,807 Critchlow, R R* 126,714 - Dick, B K 89,910 - Crocker, C L 82,759 - Dick, S G 89,336 - Crookes, P R 75,614 - Dickerson, D R 92,151 - Crowe, B P* 154,221 3,382 Dickie, D C 88,460 - Crudo, O F* 113,962 - Dickson, E 79,811 83 Crump, H W 99,083 1,607 Dickson, T 84,630 - Culbert, R 89,334 - Didenko, D 81,139 - Cumberbirch, A W 76,863 - Diewert, P 76,132 - Cumerlato, L L 88,544 - Difonzo, D 87,035 - Curry, L 79,813 864 Dighton, S N 97,849 - Custodinho, J 77,080 - Dingwall, G A 77,422 1,788 Cvetkovic, Z* 108,684 - Dirk, M 78,495 56 Czech, R P 111,993 3,600 Ditchburn, G W 88,610 - Czeppel, A 91,503 - Dixon, I K 168,333 - D'Agostini, M 109,053 25 Dixon, R 81,046 - Dahl, R 81,577 - Dixon, S C* 113,730 - Dales, B A 87,777 - Djurkovic, D* 156,090 1,131 Daminato, L L 78,134 - Do, T 106,191 - Dang, S R 92,487 - Dobrovolny, J W* 199,959 4,923 Darnell, B 86,315 - Dobson, C G 76,819 500 Darrach, D 75,181 - Docherty, J A 85,543 - Davidson, B* 88,779 - Dodd, C* 118,746 5,095 Davidson, D R 89,598 - Dodich, F A 127,050 - Davidson, S C 89,020 - Doge, P* 131,563 - Davies, B 82,561 1,851 Doggett, S 87,348 - Davies, B 75,479 - Doherty, K 79,005 - Davies, B R 108,023 - Doherty, R E 79,827 - Davies, S R 87,616 - Doleman, D* 124,808 426 Dawkins, J E 89,386 - Donaldson, J T 108,420 - Day, D L 98,568 - Dong, L* 114,826 - Day, W 87,734 - Dornan, K* 114,805 - De Albuquerque, R A 88,509 - Dosange, M 89,366 - De Castell, C* 111,896 3,470 Dosanjh, B 78,711 - De Hoop, J* 139,960 40 Dougans, S A 108,916 - Deacon, R 85,061 - Downie, A M* 125,675 - Dean, A S 80,283 - Dozzi, B 98,872 - Deans, R C 80,886 - Drain, C* 121,630 - Debeck, D B 98,624 - Draper, J 84,918 388 Dediu, V* 96,666 - Drescher, G T 93,815 - Dee, T P 87,486 - Driedger, D J 80,859 - Deer, K 89,656 - Driessen Van Der Lieck, T* 116,846 - Degraaf, T T* 107,014 - Drinovz, A L 126,204 - Delaurier, R 86,577 - Drobot, D C 97,138 2,640 Delmar, P V* 88,577 - Drugge, C L 87,667 - Dennis, J A 110,494 1,808 Dubbert, R E 98,926 - Deo, M* 123,173 2,193 Dubbert, R G 94,315 560 Der, K B.L.* 99,042 388 Dube, M* 88,739 2,885 Der, R M 108,443 609 Ducharme, D 88,866 - Desrochers, D F* 131,366 161 Dudek, A 96,781 - Desrochers, M* 120,459 1,603 Duggan, A P* 106,540 - Dessureault, S M 84,848 630 Duifhuis, M 87,825 - Devereaux, M 75,002 - Dukay, C 81,427 -

2012 STATEMENT OF FINANCIAL INFORMATION 16 SCHEDULE OF REMUNERATION & EXPENSES CITY OF VANCOUVER EMPLOYEES EARNING OVER $75,000 Remuneration includes salary, overtime, gratuity and vacation payouts. Name Remuneration Expenses Name Remuneration Expenses

Dulko, R J 83,759 - Fast, D B* 108,168 - Duncan, A S 95,805 - Fazekas, P* 107,810 - Duncan, S J 112,353 - Fei, W 94,287 - Dunderdale, S 82,503 1,071 Felker, P W 100,643 - Dunham, J B 100,688 - Felts, T J.W. 89,572 - Dunnet, A 93,839 - Fenwick, E 87,239 - Durand, D D 96,480 - Ferdinandi, M E* 93,365 - Durand, L 76,479 987 Ferguson, K D 89,635 - Durnford, J M* 102,955 - Fergusson, J B* 93,010 - Dyck, J P 86,119 - Ferris, D 91,174 - Dyck, R G 81,597 - Ferris, K 88,737 - Dyck, R I* 117,572 - Filice, E 78,479 - Dyck, S E P* 98,218 754 Findlay, G M 81,710 - Dykes, T N 89,791 - Fitch, D 101,723 - Easby, S K 86,006 - Flaherty, S* 129,259 388 Edge, C A 87,551 - Flanigan, M G* 201,300 102 Edwards, C* 132,962 1,130 Fleury, C 79,191 - Edwards, S* 163,610 - Floden, B M.* 81,694 40 Eenkooren, R 78,146 - Florko, R M 94,403 365 Eidher, A 85,488 - Foellmer, S 110,993 1,274 Ekman, K 87,229 - Ford, L* 112,577 248 Elford, D A 80,373 - Forss, W E* 81,932 - Elford, D R* 104,279 - Fortin, A 83,014 - Elijah, J 76,345 - Foster, H G 101,069 - Elliott, M E* 125,797 1,456 Foster, J D* 128,180 3,086 Elliott, N D 91,891 - Foster, K* 107,293 773 Elmslie, K 103,241 881 Fournier, A R 87,775 - Eng, D 108,205 - Fox, P L* 92,510 - Eng, H* 95,339 - Francis, A B* 164,732 - Engineer, N 75,263 - Franco, R 77,593 699 Engler, M D* 147,243 4,801 Frank, M 91,800 - Enns, R D 76,308 - Franklin, B T 122,418 - Enright, D* 86,028 2,227 Fraser, K S* 106,328 - Erichsen, S 88,277 280 Fraser, S J 86,249 - Errington, S L 105,495 - Frew, M 86,582 - Ervin, S 79,920 - Friesen, D J 106,634 - Esparo, D* 109,157 600 Friesen, K 91,147 - Essinger, P 88,177 - Froese, E A 113,299 - Essinger, R 80,045 - Frost, G W 85,392 - Esworthy, S E* 107,354 - Fry, P A* 82,243 213 Etheridge, M A 103,286 - Fry, R* 96,743 - Etheridge, M D 108,829 - Fu, H 80,571 469 Evans, J* 154,171 2,797 Fuginski, D H 108,577 - Evans, J 89,328 695 Fujioka, J 77,235 - Evans, J M 86,193 - Fuller, R C 105,583 - Evans, M R 95,459 - Fumich, J M 107,868 - Everall, S* 106,540 1,330 Fung, J Y Y* 106,847 388 Eves, P K 78,558 - Gabriel, R P 126,737 - Ewert, R D 109,211 - Gabrlik, R A 85,438 - Faber, A F 118,341 - Gahan, C M 81,238 - Fabiano, T 77,278 - Gale, D* 109,753 - Fairbairn, D G 86,145 - Gallina, F 75,506 - Falcade, R 76,921 - Gallo, S* 89,774 - Faloure, A 87,173 - Ganchar, D C M 79,338 99 Fan, E TAI LOI 78,687 - Gandha, A K* 93,634 - Fanthorpe, E 85,260 1,028 Gannon, V L* 98,549 128

2012 STATEMENT OF FINANCIAL INFORMATION 17 SCHEDULE OF REMUNERATION & EXPENSES CITY OF VANCOUVER EMPLOYEES EARNING OVER $75,000 Remuneration includes salary, overtime, gratuity and vacation payouts. Name Remuneration Expenses Name Remuneration Expenses

Gant, B D 108,582 - Grant, L 75,963 - Gaos, D 100,727 - Graves, J L 87,986 - Gardner, G 86,190 - Graves, L* 81,620 - Garoff, R S 108,464 - Gray, J T* 80,115 328 Garrison, D B. 98,100 - Gray, J W 90,135 - Garry, A 85,204 - Green, D R.C. 91,458 - Gatto, D 93,738 - Green, M D 92,735 - Gauthier, G J 92,524 - Greenberg, J M* 155,284 - Gayman, L R 94,836 - Greenwood, A G 94,999 - Gelsvik, C E 89,681 - Greenwood, J 88,058 - Gemmill, K W 95,115 - Greer, J C* 122,711 - Gent, P T 94,002 - Gregory, A D 99,794 - Gerber, E 155,284 - Gregson, J E* 90,439 1,932 Gerhardt, S K 109,425 - Greissel, M 86,843 - Gerow, A M* 89,979 - Grewal, B G 83,552 - Gerson, R D* 87,153 - Grierson, R E 98,452 - Ghuman, H S 90,127 - Grill, A J* 155,887 - Gibbs, P J 92,148 - Grimminck, P 86,497 - Gibson, M 85,687 - Groenewegen, A 90,628 - Gibson, M P 98,991 - Grootendorst, E 89,399 - Gijssen, J L 107,053 75 Grubb, K A. E. 116,559 - Gilchrist, W A 91,610 - Guinn, D* 128,459 600 Gill, C K 85,895 - Guns, M 90,569 - Gill, D A 89,636 560 Gurney, M M 94,635 186 Gill, P* 94,942 - Gusic, B 86,984 395 Gill, S* 102,168 - Haaf, A 92,285 9 Gill, T T 77,203 - Haftner, K L 112,256 - Gillan, B D 81,798 - Hagiwara, R M* 113,921 - Gillis, M J 89,456 - Halbert, C D* 103,846 - Gilmore, S M 90,479 - Haley, H 94,260 2,293 Gilmour, J G 75,235 - Hall, A 78,296 504 Girard, T 90,261 - Hall, J H* 132,599 889 Girard, T 75,887 - Hall, J R 77,505 - Glover, B J 104,532 - Hall, P 79,002 3,014 Glover, M 106,976 - Haller, B F 88,440 - Glushko, R 80,281 - Hallgren, D 88,556 - Gobeil, P J 76,862 - Halliday, D 90,897 - Gobillot, P J 100,075 - Hamilton, R H* 104,421 - Goddard, S J* 107,294 - Hamilton, T 84,117 75 Godlonton, B D* 124,072 3,510 Hammel, T E* 134,300 52 Goldsmith, S* 102,022 - Hammond, M T 86,787 - Gomes, E 101,249 - Hanes, J 77,775 - Gonzaga, D J 81,912 - Hanggi, F 80,901 - Gonzaga, R 87,003 - Hansen, D L 84,545 - Goodfellow, D A 86,446 - Harder, D K* 103,741 - Gordon, H M* 96,092 - Harding, B 128,652 - Gordon, M L 110,144 588 Hart, T 79,223 - Gormick, J 87,254 - Hartley, J R 86,582 - Gorseth, N 84,118 - Hartman, M* 107,354 - Gorska, A 102,059 - Hartman, T* 152,084 1,915 Gottfried, N L 128,612 - Hartner, P J 101,221 - Gould, B C 109,206 - Hartwell, H 87,158 - Goulet, M 87,479 - Hartwell, J D* 79,646 - Granger, H* 153,877 - Harvey, D 87,667 - Grant, D R 75,102 - Harvey, I* 127,993 10 Grant, K K* 91,608 - Harvey, S A 86,041 -

2012 STATEMENT OF FINANCIAL INFORMATION 18 SCHEDULE OF REMUNERATION & EXPENSES CITY OF VANCOUVER EMPLOYEES EARNING OVER $75,000 Remuneration includes salary, overtime, gratuity and vacation payouts. Name Remuneration Expenses Name Remuneration Expenses

Hasselfelt, K L 94,894 291 Hollier, R J 113,492 - Hastings, K 87,895 - Holm, M* 83,713 210 Hastings, W S 115,020 - Holmes, A 87,022 - Hatcher, M D 92,436 - Honey, M 78,534 - Havelaar, J 89,467 - Horbulyk, M T 108,072 - Hay, L E 87,050 325 Horn, K 83,600 - Hay, R K* 109,106 - Horne, J* 108,168 56 Hayes, P A 79,419 - Houser, D 79,478 376 Hayes, R J 84,226 - Howe, E 87,158 - Hayre, D 87,118 - Howes, T W 88,925 - Hayward, S F* 155,284 - Hsieh, T T* 112,492 - Healy, S* 108,168 - Hsu, P* 115,984 7 Heaney, S M* 107,354 - Huber, P E 93,933 809 Heaven, K A 129,958 2,720 Hudson, J D 117,173 - Hebenton, R J 122,596 - Hui, T* 122,489 5,130 Hebert, T R 93,211 - Hui, W 80,198 - Heeps, D C* 97,764 75 Hull, L J* 104,434 - Heeps, J D* 113,463 - Humenny, S 88,825 - Heer, J 94,586 - Hunt, D W 106,060 - Hegedus, R S 90,180 - Hunter, J C* 165,602 470 Heikkila, J 82,203 - Huntley, J E* 96,092 - Hein, S 108,906 - Huntley, M J 101,798 - Helm, S* 135,731 2,280 Hurd, T C 81,338 - Henderson, D J 94,309 - Hurzin, W R 83,435 - Hendrickson, S P 86,509 - Husband, J W 90,959 - Henry, K A 84,530 909 Huska, T F 87,494 - Henry, M 88,064 - Hutch, D J* 122,489 364 Hensrud, C M 86,412 - Hutchinson, B W 90,139 - Heppner, T 87,226 - Hutchinson, K 75,016 - Herbert, C M 91,520 - Hutchison, S 79,209 - Heriot, J J 75,528 - Huth, B A 81,123 - Hersi, H A 76,954 588 Hutton, R G 76,111 - Hesketh, R B 85,397 - Hwang, I 79,810 1,620 Heslop, M 81,958 - Iachetta, G 80,830 - Hesse, B C 89,352 - Iannacone, J* 89,977 700 Hickey, M N 90,835 - Ibey, M* 115,320 933 Hickey, W* 75,320 - Ichiiwa, S 81,050 - Hicks, S B.P.* 105,251 154 Impey, P M* 260,919 3,324 Hiebert, G 91,225 - Ingram, S M 90,390 - Hiebert, K L 109,445 68 Innes, R J 80,577 320 Higgins, D 89,512 - Irvine, M* 124,854 723 Hii, Y 82,616 - Irvine, R 85,618 - Hildebrand, D 108,924 - Isaac, K M 88,349 - Hildebrandt, E 98,913 280 Jackart, D C 104,417 - Hildebrandt, L A 88,506 - Jackson, B J 81,504 - Hill, D* 184,002 - Jackson, J T* 132,246 - Hilton, D W* 128,993 1,182 Jackson, O* 161,437 182 Hisey, P D 77,033 - Jacobson, J R* 96,932 - Hlushko, D P 111,024 - Jakubec, J 85,095 - Ho, F 79,946 - James, P 81,755 - Ho, J* 132,349 498 Jang, J 78,754 1,291 Hobbis, L 88,030 - Jankovic, Z 95,412 - Hodges, G H* 110,353 150 Jansen, T 81,494 - Hoese, K T 116,040 - Janzen, A 96,740 - Hoess, E* 85,705 683 Jeffery, P 83,503 - Hollander, J R* 96,766 - Jenkins, J T 97,063 -

2012 STATEMENT OF FINANCIAL INFORMATION 19 SCHEDULE OF REMUNERATION & EXPENSES CITY OF VANCOUVER EMPLOYEES EARNING OVER $75,000 Remuneration includes salary, overtime, gratuity and vacation payouts. Name Remuneration Expenses Name Remuneration Expenses

Jenkins, R A 80,375 - Kemp, L* 107,222 974 Jeske, K E* 120,964 65 Kendall, P N 81,401 - Jessa, H H* 109,912 - Kennedy, K* 108,729 1,419 Jimenez, L V 76,736 706 Kennedy, T P 99,989 - Johal, S 79,380 444 Kennedy, T S 93,534 - John, M* 108,794 - Kennedy, T T 104,725 231 Johnson, B D 105,281 - Kennett, B 81,739 - Johnson, D E 88,063 - Kenny, R W* 86,032 416 Johnson, P C* 94,698 144 Kerr, S A 98,497 - Johnson, R F 105,164 - Kielan, T 88,987 - Johnson, R J 94,847 - Kiem, J 94,715 - Johnson, R T 84,358 - Kiley, E G 77,500 - Johnston, A 89,159 - Killacky, G 101,338 - Johnston, S* 256,783 3,391 Killam, T A 107,694 - Johnston, W M* 170,773 1,686 Kim, K 78,183 - Johnstone, T 86,483 - Kinahan, C M 156,139 - Johnstone, T F 99,146 - King, D B* 96,092 196 Joly, J A* 113,628 - King, R J 80,630 - Jones, D 88,865 - Kinghorn, D L 93,517 - Jones, E* 122,381 974 Kirby, D C* 112,276 - Jones, G 81,347 - Kirincic, S L 80,908 - Jongerden, H* 127,099 125 Kirk, A L 112,153 - Jordan, B* 154,104 90 Kiselbach, P R 81,404 80 Jordan, R S 109,646 - Kitchener, R G 90,969 - Josin, M 92,517 - Kitt, S A 87,900 - Joyce, B 85,194 - Klassen, S 87,831 - Judd, P E* 240,039 3,471 Klein, A* 149,829 - Jung, C 80,858 - Klein, R A 87,253 - Jung, D 86,235 - Kleindienst, K 90,797 - Jung, D S 87,287 - Klemionek, B 89,640 - Jung, S F 82,405 100 Klimchuk, D J* 108,353 388 Kadagies, T E 107,654 - Kloosterboer, J 96,792 - Kaila, A 76,682 1,390 Knapp, N E 104,562 - Kaim, J P* 136,242 170 Knoll, M J 76,670 - Kainth, H 76,378 - Ko, A 79,296 - Kalyniuk, K D 80,132 - Kobelka, A W 87,050 - Kaminski, I D 75,931 - Kochan, W* 101,968 - Kane, M 89,127 404 Kohli, R* 96,566 846 Kapoor, S* 93,571 - Kolbuch, K 97,439 - Karlsson, P S* 163,031 1,114 Kolk, J 78,216 - Karwat, M 84,235 - Kolsrud, J M 96,483 - Kasper, J A 105,033 - Konowalchuk, W L* 114,144 1,671 Kassam, N S* 118,321 150 Kordmahalleh, M* 96,092 - Kassay, K V 90,358 - Kormosi, T J 85,050 - Katanchik, S T 101,809 - Korpan, S* 108,137 1,028 Katsaris, G* 94,647 - Korstrom, D 84,397 - Kawaza, N P* 111,755 - Kosmak, M* 104,236 430 Keates, R J 101,341 - Kovacic, S 86,110 200 Keays, J* 110,910 - Kraft, G P 88,800 - Keeler, G 82,671 - Kraynyk, D W 90,852 - Keeler, J M 86,044 - Krezan, B* 155,248 - Keen, G W 75,192 - Krsteva, E 96,075 - Kelland, S M 79,533 - Krueger, G A* 132,246 2,318 Kellner, B W 91,666 - Krueger, P W 87,063 1,773 Kelly, B 82,458 310 Kuechler, W 75,468 - Kelly, L C M* 97,873 - Kuhlmann, T 0 94,889 269

2012 STATEMENT OF FINANCIAL INFORMATION 20 SCHEDULE OF REMUNERATION & EXPENSES CITY OF VANCOUVER EMPLOYEES EARNING OVER $75,000 Remuneration includes salary, overtime, gratuity and vacation payouts. Name Remuneration Expenses Name Remuneration Expenses

Kumar, S* 96,566 - Lee, E* 180,141 4,241 Kuramoto, R 79,133 - Lee, G K* 96,092 - Kuramoto, R J 78,280 297 Lee, M 113,242 - Kuran, P* 181,714 - Lee, M 87,862 - Kursar, R A 90,597 - Lee, N 86,881 - Kuva, L 83,517 - Lee, S* 96,103 987 Kuzmanoska, B 80,966 - Lees, K A 90,476 - Kuznik, J* 104,302 - Leffler, E G* 112,892 - Kwan, L 97,700 - Lehwald, E A 91,777 - Kwok, K* 115,503 893 Leibel, B B 91,414 - Kyllo, R G* 95,095 - Lemckert, J R* 92,312 - Laberge, D J 115,210 - Lemire, M 91,646 - Laclaire, L L* 146,548 - Lemire, N 84,811 - Ladbrook, W D 85,794 - Leopold, D 86,163 - Lafortune, P* 91,017 - Lepard, K V* 148,943 4,470 Lagreca, J 82,654 - Lepore, O S* 76,269 150 Laidlaw, D 76,607 - Lessard, S 88,513 - Laisanitselikul, V 75,569 - Letendre, D E* 106,615 890 Laleune, S P* 161,192 1,221 Letourneau, L* 104,318 - Lalonde, N* 95,008 - Letourneau, S M 109,499 - Lam, M L* 86,454 525 Letourneux, F* 158,208 - Lamont, F R 104,583 - Leung, B 85,483 - Landels, B A* 103,487 - Leung, D* 93,059 - Landles, R 87,878 - Leung, D E 78,110 - Langley, M 75,450 - Leupen, R H 89,816 - Langley, R A* 105,034 - Leuszler, N A 121,513 - Langmead, S E 75,062 - Levitt, K R* 153,494 - Lanser, D J 109,144 - Lewis, A 88,750 - Lanthier, C R 90,132 - Li, D* 155,284 - Lao, H T 81,122 - Li, J 79,718 104 Lappi, T H 104,226 - Li, M* 110,687 - Latimer, T 86,542 - Liang, K* 216,502 1,076 Latta, J P 89,113 - Liljefors, Y* 168,302 - Lau, C S Y 87,971 - Lin, C Y 92,059 - Lau, J T* 113,511 656 Linehan, M M 95,099 - Lau, K M* 106,887 1,218 Ling, A* 103,467 388 Lau, N 81,459 - Lintunen, L* 132,246 987 Lauzon, R 86,949 - Lipinski, M D 78,431 - Lavieri, L E* 93,385 - Litrell, A 85,355 - Lavine, V 75,234 - Livingstone, G A 107,180 - Law, A H* 91,597 - Llagas, J 75,596 - Law, M* 113,034 234 Lloyd, J T* 106,301 404 Lawrence, C N 76,750 - Lockey, J 88,824 - Lax, L 80,840 - Logan, J J 94,583 - Laxton, R 80,075 - Logan, S 75,941 - Lay, J 86,163 - Lojstrup, S* 114,210 - Le, H 75,693 - Lomas, M D 108,452 - Lealess, W H 108,804 - Loney, E 82,677 461 Leblanc, R* 150,410 - Lossing, L 86,159 - Ledo, G* 92,430 2,661 Louie, A 77,623 - Lee, A 94,261 - Louie, D L 82,592 - Lee, A E 82,556 - Louie, G 86,970 974 Lee, C 83,678 - Loverin, D 87,657 - Lee, C K 102,238 159 Lowe, L L* 113,563 - Lee, C W 80,973 - Lowes, G A 106,085 - Lee, D 75,314 - Lowood, J 76,378 414

2012 STATEMENT OF FINANCIAL INFORMATION 21 SCHEDULE OF REMUNERATION & EXPENSES CITY OF VANCOUVER EMPLOYEES EARNING OVER $75,000 Remuneration includes salary, overtime, gratuity and vacation payouts. Name Remuneration Expenses Name Remuneration Expenses

Lu, A* 113,511 - Mark, J H* 128,559 - Lubiw, N* 108,423 1,028 Markovic, Z G* 106,882 - Lucas, T 91,883 - Marohn, G K* 118,449 1,213 Lui, E 78,646 - Maron, H B* 108,204 - Luis, A C* 111,109 - Marrocco, A 80,685 90 Lummis, L 94,133 - Marsh, C* 131,582 - Lund, J A 94,206 - Martin, A H 80,602 - Lundberg, D* 104,907 787 Martin, D P 99,710 - Luongo, A* 147,744 - Martin, F* 82,866 - Lyons, D R 89,833 - Martin, M 86,050 - Ma, R* 106,828 974 Martin, R F 89,880 495 MacAulay, C M. 86,963 - Masangane, S 77,159 - MacDonald, C D 108,199 - Maskall, W M 80,685 168 MacDonald, D G* 99,842 - Mason, C C 87,842 - MacDonald, H 81,599 - Massey, C R 90,063 - MacDonald, R* 94,647 - Masters, C L 95,099 1,064 MacDonald, R G 127,266 - Matharu, U* 109,618 398 MacFarlane, G G 107,509 - Matricardi, C 77,018 - MacFie, D G 89,864 - Mattarollo, S 84,300 - MacGillivray, B G 88,933 - Matthes, P A 100,770 - MacHielse, H* 91,881 - Matthews, L* 106,540 2,713 MacInnes, J I 98,977 - Mattu, M H 104,547 - MacIntyre, J 81,074 - Mau, W* 107,037 - MacIver, J S 86,345 - Mauboules, C 106,276 - MacK, T K* 121,791 202 Maunsell, W D 103,550 - MacKenzie, J* 140,482 2,351 Mawani, F 76,325 655 MacKenzie, K C* 124,137 3,234 Maxwell, G 86,218 - MacKenzie, W 94,285 - Mazurek, R M 114,422 - MacKichan, S 88,168 - McCaffrey, M L* 94,430 1,427 MacKie, D E 89,753 - McCall, G* 100,532 2,677 MacKie, I N 89,267 818 McCallum, R J 96,452 - MacKie, K A 77,946 - McCash, M 87,103 - MacKinnon, G I 86,267 - McClelland, D K 117,345 - MacLean, J* 93,365 - McConnell, K J* 108,168 388 MacLeod, T M 87,197 - McDermott, J* 91,609 709 MacPhee, I 76,355 - McDiarmid, M 86,006 280 Madigan, J T* 98,941 - McDonald, G* 94,503 - Maffei, D C 90,324 404 McDonald, M* 174,360 - Magbitang Jr., M C 75,645 - McDonald, R G 100,769 - Magee, M* 121,106 17,651 McGee, M* 78,866 - Magnusson, K* 154,500 - McGill, M H 106,897 - Maguire, K J* 97,514 - McGillivray, I 87,376 - Mah, B 83,389 - McGillivray, L 77,989 2,572 Mahpour, H 79,847 280 McGowan, B D 86,261 - Main, K R 92,509 - McGregor, M J* 95,620 - Malcom, J 88,285 - McHattie, I C 87,671 - Malesan, M* 111,205 129 McHugh, P 87,131 - Manarin, D J* 117,142 2,019 McIntyre, C L 109,106 - Mannella, J 77,352 - McIntyre, I G 104,638 - Manning, B* 133,203 - McKay, D 88,595 - Manning, R A 100,023 - McKearney, J R* 209,321 6,081 Mantei, J A 109,893 - McKellar, M W 102,155 - Manyk, B 86,994 - McKeown, P J 88,975 - Marchand, M* 108,168 1,107 McKibben, S* 94,674 - Marineau, G S 93,006 - McKimm, C* 101,407 - Marino, J A* 129,940 130 McKinnon, M H 96,320 -

2012 STATEMENT OF FINANCIAL INFORMATION 22 SCHEDULE OF REMUNERATION & EXPENSES CITY OF VANCOUVER EMPLOYEES EARNING OVER $75,000 Remuneration includes salary, overtime, gratuity and vacation payouts. Name Remuneration Expenses Name Remuneration Expenses

McKinnon, R A 108,251 - Mochrie, P R* 203,157 - McKinnon, R L 80,506 - Modicamore, R 81,358 150 McLean, A D 96,014 - Molaro, A 132,738 269 McLellan, D* 258,261 4,623 Monroe, G K 76,002 - McLellan, M A* 91,378 - Mooney, R I* 103,960 890 McLennan, R* 108,982 388 Moore, D* 112,201 - McLeod, B 78,422 - Moore, D J 113,292 - McLeod, J D 77,029 997 Moore, P M 90,840 - McMacKon, C 91,610 987 Moore, T D 97,534 - McNab, C B* 113,511 - Moreau, J 76,186 - McNaney, K C* 125,481 476 Moreau, J C 84,589 - McNeill, Y 96,547 - Morgan, D 94,575 - McNeilly, E J* 108,168 - Morgan, D 83,379 - McNutt, R 87,902 - Morgan, J A 85,864 - McPhillips, S 87,070 - Morgan, J L* 108,168 - McQuarrie, J 89,621 - Mori, F B 80,109 - McTaggart, S K* 107,701 376 Morin, G* 85,668 - Medland, C E* 130,205 3,705 Morin, P A 102,685 1,581 Meers, D A 95,120 - Morishita, K S 100,139 - Megaro, G 79,533 - Morris, V J 109,061 188 Mehroke, N S* 104,340 - Morrison, E T 89,547 - Mehta, J 76,425 - Morrison, G S 124,461 1,808 Mele, S 81,706 - Morrison, J L* 116,841 624 Melten, P F* 126,623 - Morrison, J M 81,969 - Merchant, G* 122,583 - Morrison, S G 76,068 - Merrill, C 85,308 - Mortimer, J S 89,143 - Mervin, G C 99,653 - Morzaria, S* 96,092 - Messel, S* 96,580 820 Moscovich, R 81,115 766 Messenger, C A 94,794 365 Mosher, H E* 96,249 - Messenger, D R 104,833 - Mosher, S 87,350 - Meszaros, M Z* 113,636 666 Moshier, P* 96,092 700 Methorst, H 81,464 - Motokado, G 87,039 - Meyer, A 84,552 - Mudrovcic, M 88,439 - Middlemass, C* 108,161 1,170 Mueske, D G 80,685 - Middleton, S 80,576 398 Muir, M 86,726 - Mildenberger, N 83,738 503 Muirhead, T G* 114,011 - Miles, T R J* 105,491 1,213 Mulcahy, J 92,005 - Millar, S T 88,803 - Mulder, C C 89,645 - Miller, D M 82,840 - Mulji, K* 87,271 376 Miller, D T 107,912 - Mulligan, R 105,501 594 Miller, G S 96,024 - Munro, K A* 138,682 106 Miller, M A 90,526 - Murphy, D H* 139,488 - Miller, M A 79,133 - Murphy, D H 87,775 - Miller, M J 79,073 - Murphy, G 91,720 - Miller, P 102,728 743 Murphy, P 95,836 - Mills, N* 112,656 - Murray, B R 89,378 - Mills, T 76,479 2,567 Murray, F W 79,497 - Mineer, J 79,909 - Murray, G* 155,284 - Minton, R W 106,190 - Murray, W R 90,682 - Mital, E* 113,049 2,416 Murru, D 89,387 609 Mitchell, D 81,754 - Murton, B J 95,998 - Mitchell, J 77,492 - Mustapic, D M 81,754 - Mobbs, L* 122,752 - Naiman, R G* 77,556 423 Moberg, D A 100,565 - Naklicki, A* 254,845 308 Mocharski, M R 81,393 - Nanji, K* 106,540 987 Mochizuki, G E* 96,092 - Naughty, R 88,019 -

2012 STATEMENT OF FINANCIAL INFORMATION 23 SCHEDULE OF REMUNERATION & EXPENSES CITY OF VANCOUVER EMPLOYEES EARNING OVER $75,000 Remuneration includes salary, overtime, gratuity and vacation payouts. Name Remuneration Expenses Name Remuneration Expenses

Naundorf, D 95,672 - Olar, J W 95,192 - Navratil, M A 96,296 - Oldfield, T B 89,799 - Navratil, P D* 162,034 3,450 O'Leary, J E F 81,014 - Naylor, M E 109,863 - Oljaca, D 76,058 - Neal, P 87,339 - Olsen, A* 107,180 1,002 Neale, B 86,936 - Olsen, R B 108,109 - Neale, J 88,312 404 O'Neill, J 77,237 - Neault, M D 86,298 - Oppenlander, D W 90,486 - Nelson, A D 90,159 - O'Shea, A 82,247 715 Nelson, J* 82,638 25 O'Sullivan, D 88,430 - Nelson, K R 105,904 - Oudijn, W P* 126,360 398 Neumeyer, P 99,391 - Oystensen, J J* 78,939 - Newirth, R* 153,757 3,929 Paar, V R 87,271 - Newman, A 84,735 - Paccani, V 80,326 699 Newman, C 86,764 - Page, T A 91,736 - Newson, B 105,504 - Palm, P M 97,810 948 Newstead, D R* 96,129 - Palmer, B R* 104,717 - Ng Iii, A* 132,255 - Palmer, J 85,172 - Ng, L 78,108 398 Palmer, R A 86,218 - Ng, L 76,378 - Pander, S* 132,424 386 Ng, T C* 107,354 - Pangalia, S 85,220 - Ng, W 82,068 - Parker, D* 93,093 2,031 Ng, W 81,072 - Parker, P D 112,673 - Ng, W 79,185 - Parkin, B* 168,461 56 Nguyen, K T C 87,128 - Parkin, D W* 107,428 1,872 Nguyen, V V* 111,802 - Parno, D A 109,710 - Nichols, D G 99,433 - Parr, J 94,632 - Nichols, L T 87,673 - Pasin, J 82,320 - Nicholson, J 87,755 - Pask, A S 94,970 - Nicholson, P 88,987 - Pathal, G S 82,033 498 Nicholson, W 87,722 - Patocka, J 77,129 - Nickerson, A* 113,572 890 Paton, J A 87,782 - Nicol, S C 88,269 - Patrao, A V 83,752 - Nicol, W L 104,121 - Patzke, M 87,226 - Nielson, G 89,644 - Paulson, M R 103,774 - Nikiforuk, C* 112,944 3,526 Pavananthan, K* 117,901 666 Nikolai, T A 122,977 - Pawelchak, F J 79,648 - Nikolic, S 90,869 1,750 Pawlak, C N 89,943 - Nilsson, B L 87,513 - Payne, K 96,445 2,012 Nitychoruk, M 83,706 - Peacock, P A 93,814 - Noble, C A* 113,588 - Pearce, B L* 129,466 73 Noga, S V 108,616 - Pearson, R M 107,405 - Noke-Smith, A C 79,061 - Pease, V 80,818 - Normann, H F* 134,810 - Pecarski, R 106,998 518 Norrie, A S 94,105 778 Peck, T 86,622 - Novak, B W 104,914 - Peddle, D W 76,268 - Novak, R* 112,182 - Peet, B G 84,567 90 Nowlan, P J 95,420 15 Penney, M* 80,036 - Nybo, R P* 104,500 - Penny, B* 138,361 987 Nygard, G R 104,464 - Peppin, M 95,195 - Nyhaug, T P 100,316 - Pereira, D 87,859 - Oberg, G S* 95,370 - Pereira, W 101,051 - Oehlschlager, C K* 199,959 - Perkins, E G 75,195 - Ogden, M R 87,849 - Perodie, J 86,890 - O'Halloran, D 86,437 - Persaud, M H 84,840 - O'Krafka, N* 132,663 890 Peskett, R 88,189 -

2012 STATEMENT OF FINANCIAL INFORMATION 24 SCHEDULE OF REMUNERATION & EXPENSES CITY OF VANCOUVER EMPLOYEES EARNING OVER $75,000 Remuneration includes salary, overtime, gratuity and vacation payouts. Name Remuneration Expenses Name Remuneration Expenses

Peskett, R C 89,203 - Quinn, B S* 124,027 - Peterson, D R* 80,875 - Radakovich, M* 95,369 2,395 Peterson, T R 90,971 - Rai, H 84,946 - Petticrew, H 85,393 - Ramogida, S F 77,647 - Pezzolesi, J 82,666 - Ramslie, G D* 123,254 851 Pfoh, R E 97,474 - Randall, B G 86,616 - Phillipps, D E 119,507 - Randhawa, P S. 80,829 - Phillips, D 88,488 - Raposo, J 79,135 - Phillips, D E 106,292 - Rawsthorne, D M* 107,354 1,560 Phillips, J 89,524 - Reagh, K C 77,884 - Phillips, M* 108,238 - Rear, T L 85,493 - Piccoli, D M 82,146 - Reddy, A 86,099 - Piccolo, D 87,365 - Reed, M R 81,754 - Pickens, R R C* 103,830 182 Reed, P 107,799 - Pickering, J N 152,899 747 Reiffer, D G 108,944 - Pickett, E 94,731 - Reimer, J W 106,248 - Pickett, I 81,179 - Reisen, E G 89,287 - Pidcock, C 87,207 - Renning, R D 107,903 1,012 Pierlot, R W* 136,990 524 Renville, R R 91,846 - Pighin, D G 86,787 - Reyes, D T 78,156 358 Pilas, K 87,837 - Rice, M D 98,110 941 Pitre-Hayes, A* 139,056 1,162 Richards, J A 76,198 395 Pizzolato, L A 82,251 - Richmond, S 86,171 200 Planinsic, J 75,056 150 Richter, J 78,299 - Plecas, R J 111,616 60 Rickard, D 88,274 226 Polonio, M A 89,315 - Ridington, J P 104,455 - Pope, D A* 119,021 - Riebe, J* 113,511 - Postlethwaite, C W 84,225 - Rintoul, S A* 82,243 842 Potter, C 90,433 - Rivet, S 89,611 - Potter, T R 88,844 - Robbins, J* 110,165 987 Potter, V* 148,169 - Roberts, A T 121,619 - Pottinger, G H* 96,172 - Roberts, G P 80,407 - Powell, R 87,587 - Roberts, L E 88,163 - Power, A T 88,139 1,770 Roberts, S A* 103,530 - Prescott, L* 111,768 - Robertson, C 95,412 - Preston, P 79,811 240 Robertson, D 108,632 - Pricope, I 88,640 - Robertson, D 85,908 - Primerano, M B 95,511 - Robertson, D E* 107,436 255 Procyshyn, P H* 130,297 - Robertson, D R 87,381 - Prosken, B* 194,700 - Robinson, D* 128,148 - Pruniak, J 84,964 - Robinson, D 89,154 - Pucci, P 75,126 - Robinson, K 95,729 - Pughe, D W 99,472 - Rockey, M W* 96,092 - Pugliese, D 78,258 - Roddis, M J 95,413 - Pugsley, B J 108,129 - Roder, G G 112,304 - Pulgar, A 75,827 - Rodrigues, G D 99,839 - Purchas, M W 90,865 - Roman, P 78,314 - Pye, M* 123,260 - Romaniuk, D S 81,243 - Qi, W* 98,246 - Romanowski, R H 104,587 - Quan, N 77,003 - Romses, A 75,408 - Quan, V D* 106,579 - Ronalds, L 93,637 - Quayle, B T* 161,132 106 Roos, J M* 99,743 248 Quennell, B 88,242 - Root, S 87,797 - Quigley, T* 93,289 - Rosenlund, D J 99,914 - Quigley, T 92,315 1,129 Rosenlund, R R 98,175 - Quilty, G J 94,038 - Ross, A* 124,833 12

2012 STATEMENT OF FINANCIAL INFORMATION 25 SCHEDULE OF REMUNERATION & EXPENSES CITY OF VANCOUVER EMPLOYEES EARNING OVER $75,000 Remuneration includes salary, overtime, gratuity and vacation payouts. Name Remuneration Expenses Name Remuneration Expenses

Ross, D L 79,062 - Sew, B M 95,286 - Ross, D R 108,332 - Shalist, J 87,873 - Ross, J N. 95,305 778 Shamess, A 115,770 - Ross, S A 105,876 - Shannon, M 85,206 200 Rosychuk, M S 87,076 - Shaw, A B 92,307 210 Roth, H D 107,480 - Shearer, K 103,749 - Rousseau, S* 90,011 - Sheasby, P 88,506 - Rowley, W J 86,716 - Sheehan, L* 82,639 - Rumm, D 89,278 - Sheel, J* 107,354 - Ruocco, A V* 111,551 - Shepherd, D B 80,109 - Rusticus, M R 88,157 - Sheppard, J 85,674 - Ryan, A J 86,929 - Shergill, M 75,439 - Ryan, P* 128,185 174 Shield, K* 105,602 - Ryce, T J* 111,947 666 Shield, M 79,765 4,014 Ryckborst, J 88,219 - Shier, C* 95,717 656 Rycroft, L 83,179 - Shillito, M H* 141,744 2,537 Ryskie, G A 110,302 - Shirley, D 92,561 - Sagarbarria, J 76,894 - Shong, D G 93,203 - Sagert, T J 77,099 - Short, D* 98,370 - Salar-Arefi, Y 85,679 - Short, J 90,942 1,259 Salas, R G 89,542 - Siddall, S* 77,236 2,676 Sales, A P 86,011 - Sidhu, G 88,561 - Sampert, D R 91,649 560 Sidwell, A* 114,090 - Sandberg, K 88,091 - Siggers, K W 95,244 - Sandhu, B 75,013 - Sihota, P S 89,593 - Sandhu, C 86,535 - Sikolya, N 81,819 - Sandhu, G* 105,093 1,159 Silva, O* 132,246 - Santema, A N 81,630 - Simonson, B J 124,697 - Santorelli, V* 112,650 - Sinasac, C E 87,930 - Santos, J* 113,511 - Sinclair, A C 97,147 - Savage, E 77,848 414 Singh, S* 186,105 4,104 Savage, M 87,576 - Skawski, L E* 82,866 429 Scarlett, T 88,426 - Skene, R* 114,815 1,603 Schenderling, R P 87,481 - Skov, J 75,468 - Scherban, J J* 112,803 - Skrepnik, V 86,973 - Scheu, M A 99,548 - Slade, B 87,209 - Schmidt, F 89,953 - Slykerman, D A 81,544 - Schnarr, P A 102,271 - Smith, B R 86,049 - Schoeffel, K 94,809 - Smith, D A 82,703 - Schouls, M* 107,042 - Smith, D C* 136,224 1,514 Schwark, M* 130,328 1,299 Smith, E* 141,849 2,251 Scollard, T* 142,580 2,489 Smith, G J 88,385 - Scott, A 89,583 - Smith, J 82,874 - Scott, B A* 102,813 - Smith, M J 90,314 - Scott, D S 92,339 887 Smith, S M* 95,137 - Scott, K J 86,896 - Snadel, J* 99,511 - Sears, B J 107,048 420 Snider, J D 113,213 1,291 Sears, K 89,197 - Snitz, A 75,733 - Seggie, M D 108,114 - So, D* 106,546 1,376 Seifert, W D 87,158 - So, M 76,525 - Sellers, G L* 96,092 - Sobejko, J* 108,168 388 Senghera, B* 108,288 - Soglo, M P 113,771 - Sereda, G E 77,213 560 Sojka, A S 103,132 1,663 Sereda, M J 107,086 - Soleimani, M* 87,433 - Seto, E K* 96,285 386 Somerville, G* 96,483 - Sever, D M 99,084 - Sommer, P 89,237 -

2012 STATEMENT OF FINANCIAL INFORMATION 26 SCHEDULE OF REMUNERATION & EXPENSES CITY OF VANCOUVER EMPLOYEES EARNING OVER $75,000 Remuneration includes salary, overtime, gratuity and vacation payouts. Name Remuneration Expenses Name Remuneration Expenses

Soni, H 90,248 - Tang, G 83,587 - Soulliere, T W* 151,442 - Taylor, D* 114,072 - Sovdat, S 92,564 - Teasley, J A. 77,273 2,621 Sovdi, H L 87,437 77 Tebbutt, B S 108,699 - Spangberg, G K 87,158 - Tejani, N* 95,008 - Spargo, B R 86,218 - Tessier, J 87,472 - Specht, M* 122,233 238 The, R* 89,115 - Sproston, S 81,284 - Thibodeau, D K 109,034 - St. Michel, P 110,712 - Thomas, A L 103,042 - Stabler, R W* 100,541 - Thomas, S 76,694 - Stadnek, C 91,895 - Thompson, A 87,229 442 Standerwick, J P 84,518 - Thompson, C 91,478 - Standeven, J M* 131,606 2,968 Thornley, A 75,667 - Stanford, C D 114,244 416 Tierney, D 97,507 - Starritt, A P 85,501 - Tilt, M H* 97,899 - Steele, B 84,361 - Timms, A J 75,737 - Steele, P W 100,515 - Todd, B C* 110,269 778 Steele, R 88,067 - Toderian, B 126,037 - Steer, M* 130,276 - Tolnai, D J 79,633 393 Steer, M 89,479 - Tolusso, A V 99,031 - Steglich, N* 79,561 - Toma, A* 106,098 404 Stephen, B F* 108,657 - Tomkins, J 77,622 306 Stephenson, S 88,537 - Tomyk, K 98,084 404 Stevens, D* 119,142 2,182 Tong, J M 81,754 - Stevens, D J 102,439 - Tookey, M R 106,312 - Stevens, J* 83,864 - Topping, M 80,737 - Stewart, K 80,347 - Topping, S 83,541 - Stewart, M* 113,511 - Tosa, Y 85,454 85 Stewart, R 89,360 - Toy, B* 153,086 - Stewart, W* 113,144 36 Traer, R* 90,055 1,300 Stolp, R 97,636 - Traviss, R 79,201 - Stoneson, S 88,395 - Trenter, P A 124,793 - Storer, P* 106,178 388 Trinh, P 82,097 - Straka, A 86,623 - Trott, K A 86,799 - Stratton, N* 179,389 3,856 Tudge, J J 87,211 - Strebe, D E 90,189 414 Tung, E 76,679 - Stroup, D M 100,113 - Turner, S 89,275 - Struthers, T 83,623 - Turner, S D. 87,498 - Stubbs, J N* 207,775 - Tuttle, R 86,110 - Styles, A G 99,983 - Twa, J S* 155,775 - Suen, H K 81,998 - Twarog, G 115,249 - Sugie, L K 80,652 90 Tweedie, M B 84,396 - Sukul, B M 88,838 - Twemlow, C J 80,367 - Sunshine, M G* 84,913 769 Tyers, S 91,998 - Sutherland, C H 77,833 - Uldall-Ekman, M 75,167 1,232 Suveges, L 76,819 - Underwood, C* 142,014 388 Suzuki, K M 106,058 - Underwood, P S 122,219 - Suzuki, K T 99,527 - Urekar, L 87,797 - Swain, D P* 96,092 - Ussher, O 87,280 - Swantje, E 88,017 - Uyeyama, W K* 96,243 - Sydenham, D P* 119,468 - Vaisbord, P 95,304 1,031 Sziklai, L* 191,725 - Van Acken, R 95,922 - Tabata, W 90,240 - Van Balkom, D M* 132,925 - Tack, D* 95,188 476 Van Duynhoven, C J 108,045 - Tam, W M* 95,008 - Van Fraassen, B* 95,108 205 Tammen, M V 108,465 - Van Horn, D M 91,372 -

2012 STATEMENT OF FINANCIAL INFORMATION 27 SCHEDULE OF REMUNERATION & EXPENSES CITY OF VANCOUVER EMPLOYEES EARNING OVER $75,000 Remuneration includes salary, overtime, gratuity and vacation payouts. Name Remuneration Expenses Name Remuneration Expenses

Van Kemenade, I* 149,368 1,416 Wei, J* 99,162 - Van Laare, N G 95,887 - Weidner, H G 109,330 - Vanasse, M* 113,858 83 Wellington, T 86,876 - Vandekerckhove, G 77,939 - Welman, M* 155,819 52 Vanderpas, J C* 93,365 - Werner, R R 89,414 - Varga, M 85,759 - Westerman, D 82,376 - Varn, H* 107,354 987 Westgate, J B 88,289 - Vashisht, S* 95,040 - Westmacott, E* 122,836 1,159 Vass, M* 102,425 162 Whincup, M 87,368 - Vaughan, T 91,074 15 White, A R 104,100 - Veer, R D 88,799 - White, F E 75,979 - Verappan, D 115,335 - White, W B* 94,899 175 Vernooy, M P 95,326 - Whitehead, A G* 96,092 987 Veuger, D A 89,559 - Whitehead, J T* 94,227 - Viani, A 83,370 - Whiting, B 87,050 - Villamil, J 85,876 - Whittier, D* 112,229 2,089 Vincent, C H 76,873 - Whitty, E* 112,229 80 Virji, S* 82,220 - Wieler, H 106,480 5,555 Virtue, N M 75,070 - Wier, T J* 79,615 - Visintin, L 76,447 - Wightman, M B* 181,114 1,417 Vistaunet, B* 104,277 - Wiley, D 80,730 - Volpe, L A 80,685 90 Wilgosh, J 83,118 - Von Minden, M E 103,206 - Wilkinson, J P* 131,538 457 Voth, V 78,489 - Williams, D* 75,148 - Wace, G E 101,221 - Williams, E S 77,610 - Wager, A R 85,318 - Williams, G L 86,582 818 Wagner, D J 105,975 - Williams, J C* 132,267 - Waher, K T 75,614 - Williams, R* 183,358 180 Walker, B 85,039 - Williams, R J 95,724 - Walker, G D 87,667 - Williamson, G L 110,431 - Walker, J 91,046 376 Wilson, A R 89,213 - Walker, K L 79,707 - Wilson, D* 130,326 2,909 Wallace, G M 88,013 - Wilson, D A 109,178 - Wallace, S* 155,248 - Wilson, D E 124,743 - Wallack, D F* 127,636 - Wilson, G* 116,593 2,471 Wallinger, K N 90,257 - Wilson, G A 88,204 - Walton, T A* 140,523 - Wilson, K J 109,903 - Wan, K* 112,919 1,300 Wilson, M 86,961 - Wang, C 97,579 185 Wilson, R P 86,690 - Wang, C 82,627 818 Wingert, C 91,021 - Wang, Q 81,162 - Witt, B K 78,872 - Wanklin, T 95,456 - Wiwchar, J 81,591 - Ward, S 89,779 - Woff, J G* 108,044 388 Warkentin, J W* 93,365 - Wojcik, K 77,949 - Warner, P 97,568 739 Wold, B 94,731 - Warnock, R C 111,399 - Won, C 88,575 - Warwick, R 82,053 - Wong, A 75,088 - Watson, M G 104,811 - Wong, A H* 96,092 - Watson, R S 91,434 - Wong, A S 79,970 - Watson, S C 92,870 199 Wong, B* 102,870 159 Watson, S D 78,779 - Wong, B 81,620 - Watts, M H* 108,168 - Wong, C* 96,092 40 Weaving, J P 77,127 - Wong, D* 107,094 - Weber, P W 76,855 392 Wong, F L* 94,678 1,742 Webster, G 75,660 512 Wong, G R 91,431 - Weeks, R 86,434 - Wong, K 93,980 -

2012 STATEMENT OF FINANCIAL INFORMATION 28 SCHEDULE OF REMUNERATION & EXPENSES CITY OF VANCOUVER EMPLOYEES EARNING OVER $75,000 Remuneration includes salary, overtime, gratuity and vacation payouts. Name Remuneration Expenses Name Remuneration Expenses

Wong, K N 87,122 - Young, B A 89,238 - Wong, P M* 113,463 1,603 Young, C 108,627 2,050 Wong, S 90,218 957 Young, J T* 128,972 2,617 Woo, H 98,203 103 Young, S W 100,292 1,542 Wood, B* 106,540 - Yuen, O 87,811 974 Wood, D* 126,875 2,652 Zacharias, A J* 132,257 2,305 Wood, G P 89,121 - Zacharuk, J P 106,637 - Wood, J 98,073 - Zacharuk, M J 108,805 - Wood, S 88,663 - Zagar, A M 94,617 - Wotherspoon, P 75,623 - Zahar, S E 87,158 325 Woyce, L 76,455 - Zak, M C* 131,073 435 Wray, B A 98,324 - Zandbergen, M 77,302 - Wright, G* 95,933 296 Zawada, A N 94,603 - Wu, H 80,945 - Zelter, C T* 166,454 - Xian, Q 80,014 - Zokol, N M 103,240 - Xu, C 82,212 - Zoney, J 81,162 - Yackel, A B 90,096 - Zoppa, K T.E. 89,371 - Yang, H W 80,957 - Zupan, M* 118,066 - Yaremy, J W 100,457 - Zupan, M W 82,083 - Yarych, T 89,221 - Total $ 180,787,898 $ 485,061 Yates, M 83,682 - Under $75,000 226,581,455 128.445 Yee, A 92,681 - Yee, J T S 83,116 987 GRAND TOTAL $ 407,369,353 $ 613,506 Yee, K 127,695 728 Yee, L* 96,439 - Yeomans, R* 126,829 -

*In 2012, the City implemented policy changes to reduce the City’s payroll liability associated with the deferral of earned time benefits from year to year. The changes to exempt employee payroll benefits related to sick leave gratuity and vacation are as follows: 1. Gratuity and deferred vacation banks accumulated to December 31, 2011 were frozen at the value as at December 31, 2011. Employees have the option to request payout of all or a portion of these banks. 2. Gratuity days earned in and after 2011 are no longer be banked, and are paid out in the first quarter of the following year. The 2012 remuneration of 540 exempt employees include these payouts in addition to their regular salary. The payout amounts ranged from $280 to $98,000 with an average payout of $5,000.

2012 STATEMENT OF FINANCIAL INFORMATION 29 REMUNERATION – EXPLANATION OF VARIANCE CITY OF VANCOUVER

The variance between the remuneration schedule and the salaries and benefit expenses reported in the consolidated financial statements of the City are attributable to a number of factors including:  the remuneration schedules are based on actual payments made in the year (including payouts of vacation, gratuity, overtime banks) whereas the financial statement figure is determined on an accrual basis,  the remuneration schedules exclude the Vancouver Police department,  the remuneration includes taxable benefits which are recorded at full cost in the financial statements and includes items such as parking, leased vehicles and medical benefits.

2012 STATEMENT OF FINANCIAL INFORMATION 30 SEVERANCE AGREEMENTS CITY OF VANCOUVER

Equivalent Number of Number of Agreements Gross Monthly Salary

15 1.25 to 19

Prepared under Financial Regulation Schedule 1, Section 6 (7)

2012 STATEMENT OF FINANCIAL INFORMATION 31 CITY OF VANCOUVER

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2012 STATEMENT OF FINANCIAL INFORMATION 32

SCHEDULE OF PAYMENTS

TO SUPPLIERS OF

GOODS AND SERVICES

(OVER $25,000)

 CITY OF VANCOUVER  VANCOUVER BOARD OF PARKS AND RECREATION  VANCOUVER POLICE BOARD  VANCOUVER PUBLIC LIBRARY BOARD

PREPARED UNDER THE FINANCIAL INFORMATION REGULATION SCHEDULE 1, SECTION 7 (1)

2012 STATEMENT OF FINANCIAL INFORMATION 33 PAYMENTS TO SUPPLIERS OF GOODS AND SERVICES CITY OF VANCOUVER

101 West Hastings Holding Ltd $ 1,067,575 Anixter Canada Inc 187,707 3M Canada Co. 1,499,628 Ansan Traffic Control 2,968,761 4Refuel Canada LP 624,464 Aon eSolutions 31,698 4th Utility Inc 92,724 APARC Systems Ltd 104,280 550 Burrard Street Ltd c/o Bentall LP 235,300 Apex Communications 39,135 7-Eleven 37,536 Applied Electronics Ltd 96,703 A & N Trucking 1986 Ltd 127,381 Applied Information Group North America Inc 94,861 A C Paving Co Ltd 87,753 Aqua-Coast Engineering Ltd 36,703 A C T Equipment Sales Ltd 30,400 Aquilini Properties LP 56,536 A Cameron Ward & Company, In Tr 42,500 Aramark Canada Facility Services 1,628,824 A R Mower & Supply Ltd 69,457 ARC Digital Canada Corp 26,207 A Randhawa Trucking 124,681 Arete Mechanical Ltd 755,909 A W Fireguard Supplies (1991) Ltd 90,063 Arete Safety And Protection Inc 27,670 A. S. T. C. Science World Society 511,718 Armature Electric Ltd 31,856 Abbotsford Police Department 54,421 Armtec Limited Partnership 41,871 ABC Transmissions Ltd 49,436 ARO Inc 463,730 Academic Bookbinding Co Ltd 62,398 Arrow Marine Services Ltd 80,403 Access Point Information Canada Ltd 70,565 Artefactual Systems Inc 46,058 Acklands-Grainger Inc Nat'l Accounts 2,052,329 Associated Engineering 1,236,039 Acme Decal 28,781 Associated Fire Safety Equipment 373,151 Acme Fire & Safety Co Ltd 66,174 Astrographic Industries Ltd 66,990 Acme Protective Systems Ltd 33,270 Ateeq Trucking Ltd 92,251 Actes Environmental Ltd 75,374 ATIC 57,649 Action Athletic Wear 113,275 Atlas Group 292,720 Action Glass 74,141 Aulak Trucking 107,847 Active Earth Engineering Ltd 168,051 Austin Metal Fabricators LP 111,290 Advanced Industrial Components Inc 51,240 Autodesk Canada 148,486 Advantage Thermal Services Ltd 43,893 Autodesk, Inc 628,040 AECOM Canada Limited 114,496 Avenue Machinery Corp 68,904 Aercoustics Engineering Ltd 29,563 AVO-Audioworks Vehicle Outfitting 32,373 Air Canada 46,165 B Cusano Contracting (2007) Inc 1,304,333 Air Liquide Canada Inc 84,239 B. A. Blacktop Ltd 337,128 Airborne Systems Canada Ltd 123,040 B.A. Robinson Co Ltd 131,866 Airline container Leasing LLC 26,896 Ball Superior Ltd 34,859 Albrecht, Jim 152,856 Bank of Montreal 502,116 A-Line Cutting & Coring Ltd 43,795 Bard on The Beach Theatre Society 52,000 All Mini Machine Services Ltd 175,310 Barnes Wheaton GM White Rock 92,939 Allen - Vanguard Corporation 615,475 Bartle & Gibson Co Ltd 278,198 Alliance Medical Monitoring 103,879 Basalite Concrete Products 52,782 Allstar Show Industries Inc 26,552 Battery Direct Vancouver 91,719 ALS Environmental 75,007 BC Air Filter Ltd 39,051 Alsco Uniform & Linen Services 105,462 BC Hardwood Floor Co Ltd 105,666 Altec Industries Ltd 85,112 BC Hydro 12,685,818 Altus Group Limited 28,321 BC Libraries Cooperative 43,050 Always Excavating Ltd 188,161 BC Principals' And Vice-Principals' Assn 156,734 Amantea, Gisele 90,335 BC Rentals Ltd. 73,539 Amazon.Com 26,777 BC Special Olympics 35,562 Amec Enviromental & Infrastructure 28,526 BCIT 26,069 Ameresco Canada Inc 228,251 Beatty Floors Ltd 27,041 American Appraisal Canada Inc. 52,265 Belfor Property Restoration 53,465 American Investments Ltd and Western Mrtg. Dev 32,980 Bell Canada 100,152 Analytic Design Group 28,392 Bell Mobility Inc 371,399 Andec Agencies Ltd 60,313 Benny Foods Ltd 140,263 Anderson Sod Farm Ltd 27,544 Bentall Kennedy LP In Tr for Sun Life Assurance 111,563 Andrew Peller Ltd 28,412 Best Buy Canada Ltd 29,219 Andrew Sheret Limited 418,250 Better Blend Coffee Ltd 33,724 Angus One Ltd 73,315 Bhagat Virk Trucking 69,788 Animal Care Clinic & Hospital 63,355 Bio Observation Ltd 59,500

2012 STATEMENT OF FINANCIAL INFORMATION 34 PAYMENTS TO SUPPLIERS OF GOODS AND SERVICES CITY OF VANCOUVER

Bird Construction Company 2,088,289 Canada Spring Mfg (1988) Inc 114,029 BKL Consultants Ltd 27,514 Canada Ticket Inc 27,334 Black & Mcdonald Limited 30,417 Canadian Airmotive Ltd 84,697 Blackbear Excavating Ltd 130,995 Canadian Arts Data 26,203 Blake, Cassels & Graydon LLP 164,107 Canadian Dewatering Ltd. 157,979 B-Line Tire & Auto Supply (BC) 26,119 Canadian Fuel Oil Polishing (1995) Ltd 39,632 Blue Max Lighting & Emergency Equip't 93,642 Canadian Int'l Dragon Boat Festival Soc 35,113 Blue Water Systems Ltd 260,165 Canadian Lawn Care Services Ltd. 323,944 BMS Integrated Services Inc 29,978 Canadian Linen & Uniform Service 125,565 Bobcat Country Equipment LP 451,886 Canadian Pacific Railway Co 145,772 Bond Reproductions Inc 40,862 Canadian Pest Control Ltd 96,028 Booth, Magnus 1,183,112 Canadian Red Cross Society 60,720 Bortolo & Sons Paving Ltd 121,025 Canadian Tile Safe Products Ltd 33,070 Boughton Law Corporation, In Trust 613,750 Canadian Tire 30,783 Brady's Excavating 128,560 Canadian Western Trust 2,194,446 Brains II Inc 58,470 Canadian Wireless Technologies 30,022 Branch Macmaster Law Offices 70,293 Cannor Nurseries Ltd 33,360 Brandt Tractor Ltd 33,075 Canterbury Food Service Ltd 62,650 Brett Young 39,823 CanWest Concrete Cutting & Coring 228,752 Brighouse Auto Electric Services Ltd 40,280 Carbonet Holdings Inc 144,284 Brink's Canada Limited 38,537 Care Pest Vancouver Ltd 68,899 Britannia Community Svcs Ctre 2,497,982 Carleton Rescue Equipment 27,586 Britco LP 26,043 Carswell 96,421 Britco Structures 26,880 Cartel Communications 53,408 Brite-Lite Inc. Lighting & Electrical Distrib 268,642 Cascade Raider Holdings Ltd 31,229 British Columbia Prof. Fire Fighters' Burn Fund 96,446 Cascade Wear Ltd 121,292 British Columbia Safety Authority (BCSA) 83,828 Cat The Rental Store 93,092 British Hydraulics 26,331 Catherine Berris Associates Inc 105,974 Broadway Equities Inc & PCI Crossroads Dev 5,316,613 CB Richard Ellis Limited 291,260 Broadway Refrigeration & Air Con. Co. Ltd 121,758 CDS & Co 31,231,626 Broadway Roofing 39,060 Cedar Crest Lands (BC) Ltd 537,760 Brock White Canada Company 28,004 CEI Architecture Planning Interiors 356,737 Brooks Corning Co. Ltd 494,420 Cellcom Wireless Inc. 46,240 Brothers Tree Service 30,878 Centaur Products Inc. 60,138 Brown Bros Motor Lease Canada Ltd 107,733 Centennial Food Service 252,749 Brown Bros Ford 181,518 Central Heat Distribution Ltd. 288,083 BTY Consultancy Group Inc 66,070 Central Pacific Trucking Ltd 133,371 Buckland & Taylor Ltd 157,378 Ceyssens & Bauchman Barristers & Solicitors In Tr 25,000 Budget Rent-A-Car Of BC Ltd 111,330 CH2M Hill Canada Limited 178,586 Building Opportunities with Bus. Inner City Soc 86,580 Champlain Heights Comm Assn 37,620 Bunting Coady Architects 49,408 Champlain Square LP 170,946 Burnaby Radio Communications Ltd 28,946 Changes Consulting Services 88,876 Buster's Towing (1987) Ltd 754,910 Chapman Burner And Heating Service Ltd 87,090 Bynett Construction Services Ltd 160,026 Charter Telecom Inc. 28,471 C K Golf Solutions Ltd 66,554 Chevron Canada Limited 8,867,601 C Y Loh Associates Ltd 180,855 Chinese Community Policing Centre 144,750 C.A.P. Ventures Ltd 89,561 Christie Lites (Vancouver) Inc. 56,237 CA Canada Company 90,502 Christmas Forever 50,205 Cadillac Fairview Corp Ltd 360,131 Chroma Communications Group Inc 38,781 Cage Design Group Ltd 90,160 Chrysler Canada Inc 110,714 Cairns, Robert 35,885 Chubb Edwards A UTC Fire & Security Co 31,777 Calco Equipment (BC) Ltd 38,678 Churchill Armoured Car Service Inc 150,646 Cambie Animal Clinic Ltd 55,481 CIBC World Markets 42,683 Camfil Farr 47,861 CIKI Learning Centre 27,636 Can Co-Operative Auto Network 36,000 Cimco Refrigeration 122,397 Canada Mortgage & Housing Corp 54,378 Cintas Canada Ltd 204,464 Canada Pipe Co Ltd 1,639,813 Circle of Eagles Society 196,501 Canada Post Corporation 466,833 City Elevator Ltd 220,158

2012 STATEMENT OF FINANCIAL INFORMATION 35 PAYMENTS TO SUPPLIERS OF GOODS AND SERVICES CITY OF VANCOUVER

City Farmer 141,752 Corporation of Delta 4,099,680 City Of Abbotsford 189,507 Corporation of the District of West Vanc 32,651 City Of Burnaby 168,071 Costless Express 63,848 City Of Calgary 27,956 CPKN Network Inc 64,817 City Of Port Moody 55,100 Creative Battery Systems 70,683 City Square Property Holdings Inc 279,800 Creative Door Services Ltd 27,023 Claire Hatcher Law Corporation 99,904 Cressey Development Group 89,463 Clauma Inc 107,520 Critical Restorations and Rentals Ltd 132,418 Claymore Clothes Ltd 82,368 Crocker Equipment Co. Ltd 661,695 Cleartech Industries Inc 292,677 Cross Cuts Sawing 116,202 Cliff Woolner (DBA) 181,581 CRS CraneSystems Inc 38,368 Cloverdale Paint Inc 124,876 CSDC Systems Inc. 211,489 CNH Capital Canada Ltd 26,995 CTH Systems Ltd 66,945 Coast Foundation Society 92,732 Cullen Diesel Power Ltd 49,808 Coast Mountain Bus Company 577,202 Cummins Western Canada 162,174 Coast Powertrain Ltd 49,914 Custom Loading Ltd 310,886 Coastal Ford Sales Ltd 1,631,287 Custom Truck Product Inc 61,235 Cobham Surveillance 107,539 CWPC Property Consultants Ltd 33,162 Cobra Electric 154,948 D Sandhu Trucking 34,031 Coca-Cola Refreshments Canada Co 236,813 DA Architects + Planners 72,135 Coinamatic 30,654 D'Ambra Equipment & Supply Co Inc 249,783 Colliers International Realty Advisors Inc 347,200 Dams Ford Lincoln Sales Ltd 173,583 Collings Johnston Inc 322,735 Daryl-Evans Services Mechanical Ltd 53,188 Collingwood Comm. Policing Ctr Assn 135,351 Datanet Imaging Systems 129,849 Collingwood NHBD House Soc 279,364 David G. Butcher Law Corp. 65,559 Colt Canada 85,822 David Youngson & Associates 50,132 Columbia Bitulithic Ltd 795,349 Davies Park & Associates (Vanc.) Inc 33,600 Columbia Fuels A Div. of Parkland 187,162 Davtech Analytical Srvcs (Canada) Inc 30,643 Commercial Electronics Ltd 32,108 DB Perks & Associates Ltd 165,663 Commercial Solutions Inc 33,223 DBRS Limited 173,600 Commercial Truck Equipment Co 27,713 Del Equipment 36,000 Commissionaires 221,619 Delcan Corporation 45,920 Community Care First-Aid 29,162 Dell Canada Inc 38,189 Companion Construction Ltd 56,914 Deloitte & Touche LLP 108,157 Compass Group Canada (Beaver) Ltd 106,513 Design Home Gift & Paper Inc 39,050 Compass Resource Management 200,547 Devcorp Builders Ltd 443,142 Comprint Systems Inc dba Datafix 62,160 Dewar Pacific Projects Ltd 46,564 Compugen Inc 4,607,814 DGS Construction Company Ltd 145,452 Computershare Trust Co of Canada 6,666,912 Dhaliwal Trucking 152,504 Concord Security Corp 2,480,797 Dhillon Charan Singh 108,286 Conestoga Rovers & Associated 55,764 Dianne & Don's Bldg Maintenance 174,735 CongressWorld Conferences Inc 61,144 Dietlein Construction Inc. 28,310 Connexion Fitness Inc 99,662 Dillon Consulting Limited 31,444 Constellation Brands 41,353 Direct Energy Marketing Limited 2,187,909 ContainerWest 69,280 Direct Equipment West Ltd 414,458 Contemporary Art Gallery Society of BC 35,661 Direct Line Commercial Prop. Srvcs Ltd 91,412 Context Research Ltd 54,579 Division 15 Mechanical Ltd 419,482 Continental Roofing 188,380 Dixon Networks Corp. 38,026 Contour Landscaping 48,711 DMC Dubas Mgmnt & Construction Inc 80,793 Convergent Information Systems 51,360 Dobra Design 27,730 Cooper Lighting 33,897 Dodwell Realty Ltd 48,392 Copeman Healthcare 55,809 Donald Flooring Contract Sales Ltd 30,454 Coquitlam Ridge Constructors Ltd 102,061 Donaldson Engineering Ltd 162,256 Cora Bike Rack (1995) Ltd 54,180 Dorigo Enterprises Corp 252,067 Coriolis Consulting Corp 186,289 Douglas Park Community Assoc. 208,337 Coristine Woodall Barristers & Solicitors 119,822 DPOC - Neopost Canada Ltd. 115,204 Corix Water Products LP 738,199 Draeger Canada 299,810 Cornerstone Signage & Design Ltd 25,371 Dramatist Play Services Inc 37,625

2012 STATEMENT OF FINANCIAL INFORMATION 36 PAYMENTS TO SUPPLIERS OF GOODS AND SERVICES CITY OF VANCOUVER

DreamRider Theatre Society 47,490 FDR Forensic Data Recovery Inc 135,662 Drive Products 87,088 Final Grade Xcavation 152,485 DS Tactical Ltd 392,480 Finning (Canada) A Division of Finning 452,051 DSG Communications Ltd 50,400 Fireworks Marketing Group 58,579 DST Consulting Engineers Inc 129,910 First Avenue Athletes Village Hsg Co-Operative 293,862 Dunbar Community Ctr Assn 344,668 First Choice Waste Disposal Ltd 33,271 Durante Kreuk Ltd 82,921 First Truck Centre Vancouver Inc 1,808,256 Dyna Engineering Ltd 47,174 Fitness Town Commercial 107,603 Dynopro Coatings Ltd 28,169 Fleetcor Comm'l Card Mgmt (Canada) Ltd 27,917 Dyplex Communications Ltd 56,917 Flocor Inc 1,431,727 E. Lees & Associates Consulting Ltd 31,704 Flora Design Landscaping and Mtce Inc 211,938 E.B. Horsman & Son 36,942 Flynn Canada Ltd 1,643,633 Eagle West Truck & Crane Inc. 109,575 Fong, Karen 43,070 East West Plastic & Electric Productions Corp 54,013 Foreman Equipment Ltd 241,893 EBA Engineering Consultants Ltd 46,172 Foreshades Backhoe Ltd 144,199 Eberle Planning and Research 60,211 FORREC 139,944 Echovera Inc 53,712 Forrester Switzerland GmbH 34,304 ECO-Compteur Inc 135,550 FortisBC Energy Inc 2,102,313 Eco-Fitt Corporation 61,047 Four Star Waterworks Ltd 183,504 ECOMM 16,700,831 Frank Stanzl Construction Ltd 61,121 Econnics Eco Efficiency 47,889 Fraser Milner Casgrain LLP "In Trust" 227,965 Econolite Canada Inc. 158,931 Fraser Richmond Soil & Fibre Ltd 328,990 Ecowaste Industries Ltd 30,474 Fraser Valley Controls Ltd 45,132 Eddy Moore Trucking 112,755 Fraser Valley Equipment Ltd 124,879 Eecol Electric (Sask) Inc 67,235 Fraser Valley Steel & Wire Ltd. 70,427 EHS Partnerships Ltd 173,822 Fred Surridge Ltd 421,319 Elafon Mechanical Ltd 28,684 Fred Welsh Ltd 46,834 Electric Aura Projects Inc 29,445 FrontCounter BC 243,687 ELM Technologies Ltd 36,761 Frontier Power Products Ltd 135,277 Embers 463,222 Fujitec Canada Inc. 152,922 Emco Corporation 705,098 FVB Energy Inc 33,578 Emergeo Solutions, Inc 45,007 G Nagra Trucking 50,706 Empirica Infrastructure Inc. 206,024 G. Brar & Sons 137,125 Ensign Pacific Lease Ltd 120,652 G. Gill Trucking 37,207 Enterprise Paper Co. Ltd 38,996 G. Magus Excavating Ltd 100,528 Enterprise Rent-A-Car 99,767 G. Trasolini Contractors Ltd 442,564 Entire Building Srvcs Ltd 116,993 G.S. Bhullar Trucking 70,045 Enviro-Vac 77,011 Gastaldo Cell-Crete Ltd 48,384 Erica Stocking 60,534 GBL Architects Inc 83,992 Ericsson Mfg Ltd 29,973 GCL Contracting & Engineering Inc 162,277 Ernst & Young 190,229 GE Intelligent Platforms Canada 95,045 ESC Automation Inc 292,962 Gegra Equipment Ltd 53,625 Esri Canada Ltd 70,098 Gencor Industries Inc 32,615 Excell Battery Company 30,026 General Paint 95,154 Excelsior Building Mtce Ltd 42,067 Genesis Integration Inc 59,812 Executive Building Mtce. Inc. 584,449 Genesis Security Inc. 72,377 Expert Excavating Demolition & Trucking Ltd 51,986 Geo H. Hewitt Co. Limited 29,030 F & G Delivery Ltd 51,196 George Bubas Motors Ltd 143,011 Fairmeade Investments Ltd 45,232 Gescan 41,901 Falcon Equipment Ltd 32,443 GFS British Columbia 206,567 False Creek Community Association 210,591 Gladding Mcbean Div of Pcf Coast Bldg Prods 159,919 False Creek Industries Ltd 31,186 Global Hydration Water Treatment Syst. Inc 80,030 Farm Tek Turf Services Inc. 166,000 Global Knowledge Network Canada Inc 79,423 Farris, Vaughan,Wills & Murphy LLP 1,127,667 Global Mountain Solutions Inc 80,203 Fasken Martineau DuMoulin LLP 105,705 Glotman Simpson Consulting Eng 45,024 Fast First Aid & Survival Technologies Ltd 30,494 Gold Key Pontiac Buick Ltd 56,874 Fast Trac Enterprises Ltd. 60,848 Golder Associates Ltd 304,051 Faster Asset Solutions, Inc 41,134 Goodbye Graffiti Inc 480,686

2012 STATEMENT OF FINANCIAL INFORMATION 37 PAYMENTS TO SUPPLIERS OF GOODS AND SERVICES CITY OF VANCOUVER

Graham Construction & Engineering 31,226 Hubner, Travis 56,175 Grand & Toy 2,650,641 Hudson's Bay Company 138,564 Grandview Community Association 283,051 Hughes Condon Marler: Architects 194,413 Grandview Woodland Comm. Police Ofc. Soc 154,145 Hutchinson Nursery Sales Ltd 28,393 Granville Island Brewing 139,282 Hy-Com Communications Ltd 44,770 Graybar Canada 56,971 Hypower Systems Inc 83,887 Great West Equipment Div. of Marcels Eqp't 55,876 Iain Ritchie Farrier Services 25,861 Great West Life Assurance Co Inc 58,196 IBM Canada Ltd. 348,535 Greater Vanc. Sewerage and Drainage Dist 50,563,003 ICBC 2,214,246 Greater Vancouver Water District 66,107,743 Idaz Construction 160,760 Green Line Hose & Fittings (BC) Ltd 28,779 Ideal Door Ltd 88,273 Greenlite Traffic 57,501 Identive Canada 92,960 Greenspan Partners Barristers 243,744 IHM 2400 Motor Court Ltd 125,248 Greg Bubas/Victoria Excavating 115,597 Ikari Construction Ltd 66,656 Gregory P Delbigio Law Corp Barrister & Solicitor 60,351 Impact Cases Inc 287,015 Groupe Altus 94,676 Imperial Oil 2,206,208 Grouse Mountain Resorts Ltd 45,910 Imperial Paving Ltd 971,466 GTW Mechanical Services 78,540 IMS Insfrastructure Management Srvcs Ltd 200,862 Guillevin International Co 121,630 Information Builders (Canada) Inc 74,131 Gutermann Leak Detection 37,260 Inline Sales & Service Ltd 29,213 Habitat Systems Inc 53,837 Innovative Manufacturing Inc 25,982 Haebler Construction Projects Inc 174,027 Inprotect Systems Inc 145,709 Hal Industries Inc 58,240 Insights Learning & Development Vanc Ltd 54,520 Halcrow Consulting Inc a Div. of Yolles 322,861 Insurance Corp of BC Facilities Acctg 102,937 Half Price Rubbish Inc. 25,909 Intech Environmental Canada Corp 70,716 Handy Appliances Ltd 32,102 Integra Strategic Solutions Inc 29,211 Hanley Agencies Ltd 179,602 Intellitime Systems Corporation 156,682 Hans Trucking Ltd 34,473 Intercontinental Truck Body Inc 140,403 Hapa Collaborative 25,424 International Truck and Engine Corp 820,038 Harjit & Sons Enterprises Ltd 30,945 Interpave Precast Systems Ltd. 414,374 Harrigan Rentals & Equipment Ltd 76,618 Interprovincial Traffic Services Ltd 642,171 Harris & Company Barristers & Solicitors 131,303 Ion Secured Networks 126,144 Harry Powar Trucking 138,360 IPAC Chemicals Ltd 33,866 Hastings Community Association 44,959 IPS Group Inc 223,295 Hastings North Area Planning Assn 135,273 IRC Building Sciences Group Inc 89,745 Hazmasters Inc 84,926 Iron Mountain Canada Corp 172,793 HD Supply Power Solutions 241,028 Ironwood Excavation Ltd 88,730 Heartquest Healing 62,855 J & G Trucking 54,008 Heatherbrae Builders Co 494,281 J & M Trucking 153,610 Hedgemasters 30,160 J .Brown Trucking Co. Inc. 160,583 Hemlock Printers Ltd 95,383 J Cote & Son Excavating Ltd 71,988 Hemmera Envirochem Inc 116,194 J Mundie Trucking 157,503 Henderson Law Group 47,580 J. Bhinder Trucking 91,199 Henriquez Partners Arch. Urban Designers 49,526 J.S. Sanghera Trucking 134,929 Heritage Office Furnishings Ltd 203,515 Jack Cewe Ltd 166,875 Heritage Window Coverings 102,129 Jacob Bros. Construction Ltd 26,681 Herman Miller Workplace Resource Vanc 139,140 Jayko Construction Ltd 80,180 Hewlett-Packard (Canada) Co 199,304 Jenkins Marzban Logan, In Tr 149,972 Hi-Cube Storage Prods. Tilbury Ind'l Park 146,473 Jetiaq Environmental Services 29,601 Hilti (Canada) Corporation 76,776 Jim Cook Trucking 116,913 Holland Imports Inc. 33,700 JL Careers 28,661 Holland Landscapers (1990)Ltd 77,155 John Peachey & Assoc. Innov Signage Inc 37,464 Home Depot 104,693 Johnston Davidson Arch. + Planning Inc 72,199 Honeywell Limited 95,105 Joints 74,901 Horseshoe Press Inc 33,118 Jones, Sharon 41,513 Horseshoe Star Holdings Ltd. 225,585 JR Virk Trucking Ltd 38,768 Hothi Trucking 146,288 JSI Telecom Div. of Jatom Systems Inc 157,506 Houle Electric Limited 211,794 JSS Trucking 45,880

2012 STATEMENT OF FINANCIAL INFORMATION 38 PAYMENTS TO SUPPLIERS OF GOODS AND SERVICES CITY OF VANCOUVER

JUST Mechanical Ltd. 801,586 Lifesaving Society 28,655 Justice Institute of BC 122,799 LifeSpeak Inc 29,120 K.S. Trucking 50,688 Light House Sustainable Bldg. Ctr Soc 51,649 Kal Tire 343,799 Litco Systems Inc 46,870 Kalef Consulting 49,469 Lite Access Technologies Inc 54,991 Kanwarjit Singh Dhillon 51,643 Livingston Int'l Inc. 77,064 Karyo Edelman Communication Inc 155,674 LMK Technologies, LLC 124,882 Kask Brothers Divi of Lafarge Canada Inc 641,011 Local Food Plus 34,196 Kathleen Speakman & Associates 102,994 London Drugs 67,953 KDS Construction Ltd 1,426,723 Lordco Parts Ltd. 134,260 Kedco Constructors Ltd. 202,217 Lower Mainland Ceramic Tile Ltd 158,288 Keith Plumbing And Heating Co Ltd 37,509 Lower Mainland Fast Freight Inc 138,319 Ken Bradley Trucking & Excavating Ltd 87,584 Lukan, Allice D 47,831 Ken Wallsmith Contracting 151,763 Luna Management Ltd 32,766 Kenny's Trucking 115,420 Lynch, Almute 35,729 Kensington Comm. Ctr Assn 73,598 Macdonald Comm. Real Estate Srvcs Ltd 30,576 Kerr Wood Leidal Assoc. Ltd 104,702 Mack Kirk Roofing and Sheet Metal Ltd 65,677 Kerr, Cameron 81,760 Mack Printers & Stationers Ltd 33,203 Kerrisdale Business Assn 138,835 Mahil Trucking 148,350 Kerrisdale Comm. Ctr Soc 393,218 Mahovsky, Trevor 43,680 Kerrisdale, Oakridge, Marpole Crime Prev Soc 135,344 Mainland Demo Contracting Ltd 1,724,538 KES Consultants Ltd 210,943 Mainland Information Systems Ltd 2,114,111 Keso Turf Supplies 44,200 Mainland Sand & Gravel Ltd 3,071,514 Kettle Friendship Society 298,050 Mainroad Mtce. Products Ltd 322,327 KGC Fire Rescue Inc 26,315 Marine Roofing Rep. & Mtce. Srvcs (2003) Ltd 105,660 Killarney Community Centre Soc 214,573 Marpole- Oakridge Comm. Ctr Assn 62,581 King Hoe Excavating 8,308,389 Martello Property Services Inc 128,707 King Luminaire Company Inc 239,296 Matcon Demolition Ltd 293,237 Kingsway Honda 35,366 Matra Construction Inc 163,616 Kitsilano Community Ctre Assn. 398,596 Matthew Soules Architecture Inc 56,550 Knight Safety 82,225 Maxwell Floors Ltd 75,255 Knight Signs 183,597 Maxxam Analytics 29,956 Kodiak Trucking & Equip Ltd 1,091,651 Mcasphalt Industries Ltd. 219,530 Koman Construction Limited 100,178 McCuaig & Assoc. Engineering Ltd 47,445 Kone Inc. 188,296 McGinn Engin'g & Preservation Ltd 26,090 Konica Minolta Bus. Solutions (Canada) Ltd 145,053 McGregor & Thompson Hardware Ltd 98,774 KPMG LLP 432,318 McIntyre Hyland Painting Ltd 30,050 Krasicki & Ward E.P. Ltd 48,336 McRae's Environmental Srvcs Ltd 1,754,040 Kristo's Glass Services Inc. 100,141 MD Charlton Co. Ltd 331,999 Kutny's Richmond Soil 49,748 Medical Services Plan of B.C. 4,240,268 Kwela Leadership & Talent Mgmt 37,590 Medisys Corporate Health LP 60,891 L & L Painting & Sandblasting 29,622 Medisys Health Group LP 77,005 L & M Backhoe Services Ltd 216,853 Mega-Tech 128,438 Lafarge Canada Inc 2,729,760 Mercedes-Benz Canada Inc 597,281 Lafrentz Road Services Ltd 288,338 Mercer (Canada) Limited 60,780 Lagan Technologies Inc 231,397 Merrick Architecture 216,388 Langley Wholesale Ltd 36,844 Metal Supermarkets 40,961 Language Line Services Inc 38,196 Metro Motors Ltd 85,975 Lansdowne Technologies Inc 47,687 Metro Parking Ltd 155,277 Law Enforcement Targets 26,786 Metro Testing Labs. Ltd 35,951 Lawnboy Enterprises Ltd. 146,175 Metro Vancouver Crime Stoppers 25,000 La-Z-Boy Furn. Galleries LZB Ent. Ltd 137,088 Metrotown Mitsubishi 225,652 LeBlevec Construction 128,670 Michel Gravel Agency, Inc 155,329 Ledcor Construction Limited 4,018,021 Michelin North America (Canada) Ltd 547,495 Len's Transportation Group Ltd 27,900 Micro Com Systems Ltd 50,477 Levelton Consultants Ltd 87,991 Microsoft Canada Inc 123,748 LexisNexis Canada Inc 69,245 Midland's Workwear Plus 116,486 LifeMark Health 89,977 Mike's Building Restoration Ltd 29,344

2012 STATEMENT OF FINANCIAL INFORMATION 39 PAYMENTS TO SUPPLIERS OF GOODS AND SERVICES CITY OF VANCOUVER

Minister of Finance 289,215 Oakley Canada Inc 39,251 Miso Gardening & Landscaping 66,406 Oakridge Centre Vancouver Holdings Inc 625,494 Mitsubishi Motors 60,480 Occupational First Aid Attendants Assn of BC 50,641 MMM Group Ltd 858,085 Ocean Concrete A Division of Lehigh Hanson 224,278 MNP LLP 28,000 Ocean Pipe A Div. of Lehigh Hanson 1,387,314 Mobilize Strategies 30,572 OCLC, Inc 49,079 Modo The Car Co-op 156,392 Office Essentials Inc 42,616 Modu-Loc Fence Rentals LP 37,772 Old English Wdw.Cleaning. & Press. Washing Ltd 30,240 Moffatt & Nichol 238,409 Olympic Projects Ltd 790,492 Monaghan Golf Inc 590,953 Olympic Roofing Ltd 115,004 Montufar Grp Transportation Consulting 26,443 Omega Uniforms System 146,150 Moody's Investors Service 58,016 Omni Engineering Inc. 50,857 Moore and Sons Contracting Inc 25,545 Open Text Corporation 586,819 Morphotrak Safran Grp. Finance Dept 119,422 Open Water Coaching 103,010 Morrison Hershfield Limited 143,778 Operators Training School 38,801 Mortal Coil Performance Society 193,144 OPS Centre Ltd 29,529 Mosaic 26,559 Opus Dayton Knight Ltd. 51,344 Mosaic Translation Services 25,041 Oracle Canada ULC 162,922 Mount Pleasant Comm. Ctr/Assn 354,435 Organizational Health Inc 306,096 Mountain Equipment Co-Op 43,066 Orkin Canada 115,582 Mueller Canada Ltd 50,399 Overhead Door Company 134,376 Municipal Pension Plan Prov. of BC 56,108,330 Oxford Construction Ltd 27,390 Mustang Survival, Corp 40,375 P. S. I. Fluid Power Ltd 100,073 Mustel Group 44,688 P. Sekhon Trucking Ltd 41,681 MWL Demolition Ltd 26,320 Pace Chemicals Ltd 25,850 Napa Auto Parts 833,034 Pacific Blue Cross 14,075,981 National Energy Equipment Inc 127,545 Pacific Bolt Mfg. Ltd. 67,596 National Fitness Products of Canada Inc 43,975 Pacific Building Envelope Mtce Ltd 711,530 National Plumbing 25,250 Pacific Centre Leaseholds Limited 2,432,003 ND Graphics Inc 29,835 Pacific Coast Heavy Truck Group 33,845 Nedco a Division of Rexel Canada 84,092 Pacific Controls Ltd. 29,855 NetApp Inc 56,644 Pacific Cutting & Coring Ltd. 427,661 Neufeld W. R. 99,099 Pacific Door Closer Service Ltd 36,014 New City Ventures Inc 28,000 Pacific Industrial Scale 71,607 New Line Hose & Fittings 94,112 Pacific Mattress Recycling Inc 253,401 New Moon Excavating Ltd 162,438 Pacific Mechanical Systems Ltd 70,474 New West Gypsum Recycling Inc 205,960 Pacific National Exhibition 850,435 New Westminster Police Service 57,289 Pacific Newspaper Group 259,122 Newalta Corporation 191,001 Pacific Restaurant Supply Inc 34,636 Newton, Kelly 47,293 Pacific Risk Management Corp 27,548 Newtype Richmond Mitsubishi 64,093 Pacific Safety Products Inc 233,208 Nichols, Wayne 100,917 Padam Trucking 83,204 Nicholson, Darrell 30,629 Paladin Security Systems Ltd 42,388 Nicholson, Terry 59,609 Paradigm Software 78,943 Norben Electric Ltd 201,983 Parallax Comm. Contractors 103,111 Norcan Fluid Power Ltd 31,139 Park Lane River District Dev Ltd 856,968 North American Pile Driving Inc 55,009 Parker Pacific Equipment Sales 335,127 North American Pipe & Steel Ltd 30,053 Parking Corp Of Vancouver 207,401 Northern Building Supply Ltd 409,345 Parkwood Construction Ltd 54,469 Northland Chipper Sales Ltd 28,191 Paul Sahota Trucking 64,517 Nova Pole International Inc. 629,844 Pauline Johnson Confectionery Mfg. Inc 43,749 Novacom Construction Ltd 1,307,488 Paul's Radiator (1985) Ltd. 27,125 Novax Industries Corporation 477,341 Pax Construction Ltd 99,574 Novell Canada 117,487 PCL Constructors Westcoast Inc 2,232,940 NRG Research Group 34,026 PD Group Interior Design Ltd 46,122 Nuffy's Enterprises Ltd 46,564 Pedre Contractors Ltd 1,821,191 Nu-Gro Ltd dba AAT Direct Solutions 288,361 PeerNet BC 75,220 Oakcreek Golf & Turf Inc 1,258,873 Pennell Lighting Solutions Inc 211,621

2012 STATEMENT OF FINANCIAL INFORMATION 40 PAYMENTS TO SUPPLIERS OF GOODS AND SERVICES CITY OF VANCOUVER

Penny Handford Consulting 29,975 Rattan Trucking 45,300 Perkins + Will Canada Architects Co 426,812 Ray-Cam Co-Op Association 463,170 Perspectives HR Consulting Inc 40,409 Ray-Cam Co-Operative Centre 44,953 Petro-Canada Lubricants Inc 74,286 RBC Dexia Investor Srvcs Trust 69,256 PHH Canada Inc. 238,794 RBC Dominion Securities Inc 52,682 Phil Hurst Excavating 154,617 RCAP Leasing Inc 42,244 Phillips Farevaag Smallenberg 310,220 RDH Building Engineering Ltd 95,952 Phoenix Enterprises Ltd 819,416 Read Jones Christoffersen Ltd 112,332 Phoenix Media Direct 37,707 Rec. Gen'l for Canada Canadian Police College 49,552 Pickering Safety 48,057 Rec. Gen'l for Canada Ind. Canada 45,276 Pictometry Canada, Corp. 66,079 Rec. Gen'l of Canada 25,804,178 Pinton Forrest & Madden 49,828 Rec. Gen'l of Canada Public Works & Gov't Srvcs 312,821 Piroche Plants Inc. 94,208 Rec. Gen'l of Canada RCMP 745,994 Pit Stop Portable Toilets Srvcs Ltd 221,605 RED Real Estate Design 26,736 PitneyWorks Prepaid 359,181 Redmonds Backhoe Ltd 155,078 PJ White Hardwoods Ltd 43,963 Redwood Plastics 37,790 Planet Clean (Vancouver) Ltd 32,606 Regal Controls Limited 25,942 PML Professional Mechanical Ltd 88,645 Renfrew Park Comm. Ctr. Assocn 133,919 Point Blank Creative Inc 31,317 Richco Contracting Ltd 29,522 Polycrete Restorations Ltd 217,284 Richform Constr Supply Co. Ltd 40,641 Port Coquitlam & Dist. Hunting & Fishing Club 49,526 Richmond Elevator Mtce Ltd 186,513 Poschner Construction (88) Ltd 1,418,322 Richvan Holdings (2006) Ltd. 96,511 Potluck Cafe and Catering 36,063 Rightstar Systems 102,063 Power Contractor 313,134 Riley Park Community Assn 762,940 Power Suction Services Ltd. 27,238 Risi Claudio 75,646 PPE Labs 94,680 River Rock Casino Resort 32,816 PR Pomeroy Restoration and Construction Ltd 140,007 RLM Learning Innovations Inc. 35,822 PrairieCoast Equipment 240,674 RMK. Contracting Inc 38,099 Pressed Metal Products Ltd 59,876 Road Warrior Cutting 237,916 PricewaterhouseCoopers LLP 136,150 Roadway Traffic Products 49,153 Pride Truck Delivery 55,048 Robert Half Finance & Accounting 32,440 Prime Corp Police Records Information Mgmt 1,573,918 Rocky Mountain Phoenix 55,222 Prime Strategic Planning Inc 35,922 Rogers 819,888 Priority Consulting Group Inc 102,418 Rogers Business Solutions 139,794 Proactive Hazmat & Environmental Ltd 319,945 Rollins Machinery Ltd 364,250 Production Supply Co. Ltd 37,160 Ron Wong & Associates Inc 98,171 Profire Emergency Equipment Inc 589,179 Roper Greyell Barristers and Solicitors 233,261 Progressive Messenger Ltd 227,459 Rose Security Services Inc 205,148 Promo Plus Advertising Inc. 29,144 Rosenberg & Rosenberg In Tr 40,000 Prostar Painting And Restoration Ltd 79,964 Roundhouse Comm. Arts & Recreation Soc 165,001 Provincial Rental Housing Corp 2,394,536 Roundhouse Community Ctr Assn 186,309 Public Library Interlink 136,374 Royal Canadian Mounted Police 108,754 Purolator Courier Ltd 30,111 Royal Manitoba Theatre Centre 115,000 PW Trenchless Construction Inc 25,368 RPG - Resource Planning Group Inc 142,304 PWL Partnership Landscape Architects Inc 51,398 Russell Food Equipment 53,664 QCA Systems Ltd 120,405 S & M Auto Import Service Ltd 94,501 Qualichem Ind'l Products Ltd 45,849 S Chahal Trucking 128,371 Quantum Murray LP 140,305 S K Sanitary Specialties Mfg Ltd 29,021 Quattro Integration Group Inc. 26,040 S Sidhu Trucking 81,726 Quest Software Canada 37,421 Safetek Emergency Vehicles Ltd. 406,089 Quote Endquote Cross-Cultural Strategy Inc 28,605 Salmon's Rentals Ltd 32,523 R. Nicholls Distributors Inc. 1,479,674 Samuel, Son and Co. Ltd. 35,723 R. S. Natt Trucking 33,119 Sandale Utility Products 61,819 R.F. Binnie & Associates Ltd 81,480 Sandhu, Joga Singh 41,551 R.M.B. Construction 33,202 SAP Canada Inc 1,274,268 Radioworks Communications Inc. 73,223 Saputo Dairy Products Canada GP 52,167 Randhawa A. S. 93,258 Sasco Contractors Ltd 200,210 Raptor Ranch 217,223 Scott, Jim 435,846

2012 STATEMENT OF FINANCIAL INFORMATION 41 PAYMENTS TO SUPPLIERS OF GOODS AND SERVICES CITY OF VANCOUVER

SCP Distributors Inc 73,529 Strathcona Community Ctr Assn 64,920 Scriptlogic Corporation 57,590 Sugden, Mcfee & Roos LLP The Landing 302,146 SCS Engineers 964,405 Sumas Remediation Srvcs Inc 408,667 Sea To Sky Transfer 92,862 Sun Life Financial 171,830 Seaboard Development (1980) Ltd 37,856 Sun Life of Canada 621,298 Second Nature Contracting Ltd 73,793 Sunny Electronics Audiotronic 34,082 Setcan Corporation 59,684 Sunset Community Assn 131,201 Seymour Painting Limited 29,465 Super Save Disposal Inc 25,099 Shapiro Hankinson & Knutson Two Bentall Ctr 62,154 Super Save Fence Rentals Inc 57,962 Shaw Business Solutions 29,060 Supergravity Incorporated 55,149 Shaw Cablesystems G.P. 76,378 Superior City Services Ltd 134,456 Shell Canada 38,978 Superior Propane 93,107 Sheran Trucking 105,435 SupremeX Inc 72,942 Sherine Industries Ltd 113,127 Sure Hazmat and Testing 98,392 Shirtland Laundry & Dry Cleaners Ltd 735,077 Surfwood Equipment LP 200,136 Shon Group Realty 119,482 Suspended Stages 99,105 Siegel Entertainment Ltd 48,373 Swen Investment Ltd 196,552 Sierra Systems Group Inc 183,813 Swing Time Distributors Ltd 26,482 Sigzeen Textile Inc 39,351 Synercon Mgmt Consulting LLC 33,600 Simon Fraser University 96,696 Sysco Vancouver 244,865 Simplex Grinnell 404,520 T. Moscone & Bros. Ground Mtce Ltd 68,551 Sirsidynix (Canada) Inc 126,446 T. Rai's Trucking 88,851 SkillSoft Corporation 39,747 T. S. Trucking 139,298 SkillSpark 43,212 Tac Systems 103,896 SLR Consulting (Canada) Ltd 84,399 TACanada Ltd 83,267 Smart-Tek Communications Inc. 107,866 Tacel Ltd 31,462 Smith Bros & Wilson (BC) Ltd 470,661 Tactical Adv. Law Enforcement Prods. Inc 50,185 SMS Equipment Inc 221,771 Tactical Products Canada Inc 53,143 Snap-On Tools 65,081 Target Products Ltd 230,384 SnapStream Media Inc 67,570 Tarmac Grinding Ltd 33,336 SNC-Lavalin Inc 488,468 Team Engineering Inc 25,648 Socan 33,174 Tec Floor Coverings Ltd 46,838 Social Signal 28,084 Technogym USA 41,823 Solarwinds 46,200 Telocate Systems Inc. 26,487 Solus Consulting Inc. 59,413 Telus Communications 2,869,107 Source Office Furniture & Systems Ltd 36,266 Telus Mobility 404,599 South Cambie Trucking Ltd 90,908 Telus Services Inc 122,414 South Vancouver Comm. Policing Ctr 140,286 Templeton Secondary School 26,513 SpanMaster Structures Ltd 41,666 Tennant Sales and Srvc Company 48,190 Sparc BC 25,573 Tervita Environmental Srvcs 126,987 Spears Sales & Service Ltd 69,801 Texcan 79,559 Specimen Trees Wholesale Nurseries Ltd 29,758 The Active Network Ltd 149,129 Spectratec Services Group Inc. 127,008 The Colborne Architectural Group Pacific Inc 32,294 Speedy Glass 31,420 The Finer Details Event Planning Inc 94,378 Spicers Canada Limited 39,018 The Georgia Straight 27,074 SSQ Insurance Company Inc 26,553 The Great West Life Assurance Company 2,693,382 Stacey Holloway & Assoc. Ltd 36,287 The Law Society of BC 53,006 Stagefab Custom Mfg Inc 28,305 The Legal Freelance Centre 27,087 Standard & Poor's 43,120 The Office Resource 190,246 Stanley Park Ecology Society 120,582 The Pan Pacific Hotel 47,000 Star Rentals 74,104 The Strategic Action Group 41,792 Stem To Stern Marine Service 87,557 The Tempest Development Group Inc 490,727 Sterling Fence Co. Ltd 99,510 The Toronto Dominion Bank 290,712 Steven M Boorne Barrister & Solicitor 38,390 The Vancouver Club 267,421 Stikeman Elliott LLP, " In Trust" 200,643 The Vancouver Courier 135,830 Stikeman, Elliott 692,545 Three Rivers Consulting Ltd 63,759 Stocco Construction 63,876 Thunderbird Plastics Ltd. 112,981 Strategic Corporate Wear 25,732 TNC Restoration Ltd 213,858

2012 STATEMENT OF FINANCIAL INFORMATION 42 PAYMENTS TO SUPPLIERS OF GOODS AND SERVICES CITY OF VANCOUVER

Toe-Hoe Leasing Ltd 360,819 Vancouver Pile Driving Ltd 378,731 Toter Incorporated 239,622 Vancouver School Board 651,501 Tower Fitness Equipment Services Inc 26,702 Vandusen Botanical Garden 65,871 Townline Property Management Corp 50,400 VanDusen Botanical Gardens Assn 58,853 Trafco (Canada) 448,815 Vanport Enterprises Ltd 125,593 Trail Appliances Ltd. 38,720 VCR Print Co. Ltd 114,356 Trane Canada 535,172 Veterans Memorial Housing Soc. 88,881 Trans Power Construction (1999) Ltd 28,118 Viaduct Sheet Metal Ltd 52,836 Transportation Assoc Of Canada 25,345 Viking Fire Protection 42,355 Transwest Roofing Ltd. 79,128 Vimar Equipment Ltd 239,708 Traumatech 35,150 Vital Link Ice Cream & Event Mktg 177,839 TreeTech Tree Service and Consulting 52,044 VSO School of Music 119,925 Trev Deeley Motorcycles 124,898 Wakefield Development Ltd 44,567 TRI Environmental Consulting Inc 61,955 Walter Francl Architecture Inc 105,174 Tripwire Inc 77,828 Walters, Brenton 29,352 Triton Transport Ltd 33,666 Ward's Hydraulic Services 73,417 TSS Total Safety Services Inc 55,891 Warrington PCI Management 2,479,386 Turner Company 36,076 Waste Management of Canada 2,354,543 Turn-Key Construction Inc. 414,875 Watson Gloves 110,302 Tyam Civil Constructors Ltd 35,161 WCS Waste Control Services Inc 418,665 Tybo Contracting Ltd 60,532 Weber Supply Company Inc 32,722 UBS Industries 64,457 Webir Automation & Control Svc 30,240 Uline Canada Corporation 36,249 Webtech Wireless 80,540 Ulmer Contracting Ltd 33,989 Wescan Direct Mail Service (1982) Ltd 103,911 Underwriters Lab Of Canada 52,744 Wesco Distribution Canada Inc. 1,182,457 U-Need-A-Bottle Service Ltd. 61,518 Wesco Industries Ltd 65,474 Unifirst Canada Ltd 28,775 Wes-Har Asbestos Analysis & Consulting Ltd 34,586 Union Of BC Municipalities (UBCM) 252,579 West Coast Chemical Co Ltd 42,529 Unisource Canada Inc. 25,325 West Coast Electric Ltd 94,042 United Rentals - Canada 317,896 West Coast Sign Service Ltd 26,177 United We Can 195,700 West End Community Centre Assn 222,220 Urban Communications Inc. 77,283 West Point Grey Comm Ctr Assn 171,819 Urban Impact Recycling Ltd 129,828 Westbank Projects Corp 100,485 Urban Rack Parking Systems 67,766 Westend Coal Harbour Community Police Ctr 135,250 Urban Sawing & Scanning Co. Ltd. 882,188 Western Excavating 157,409 Urban Systems Ltd 452,128 Western Imperial Magnetics 30,786 Urecon 36,554 Western Management Consultants 176,502 Valid Manufacturing Ltd 261,072 Western Marine Co. 46,327 Valley Driving School 26,115 Western Safety 87,001 Valmont West Coast Engineering Ltd 302,092 Western Scale Co. Ltd 91,641 Van Noort Bulb Co Ltd 91,830 Western Star & Sterling Trucks of Vanc Inc 67,514 Vanbots Construction Corp 173,229 Westport Construction Group Inc 1,743,166 Vancouver Aboriginal Comm. Policing Ctr. Soc 140,673 Westrock Custom Breaking Ltd 613,630 Vancouver Area Cycling Coalition 80,920 Westview Sales Ltd 598,834 Vancouver Art Gallery 133,990 Wicklow West Holdings Ltd 456,413 Vancouver Axle & Frame Ltd 27,531 Wilco Landscape Westcoast Inc 64,962 Vancouver Cherry Blossom Festival 28,436 Wilkinson Steel And Metals 128,788 Vancouver Civic Employee Assistance Soc 269,950 Willis Canada Inc 2,465,533 Vancouver Coastal Health Authority 1,065,696 Winvan Paving Ltd 194,229 Vancouver Economic Dev. Commission 3,299,740 Wismer & Rawlings Electric Ltd 35,762 Vancouver Film School 268,832 WMW Public: Architecture + Comm. Inc. 60,449 Vancouver Foundation Harbour Centre 508,200 WolfPack Gear Inc 29,867 Vancouver Fraser Port Authority 123,192 Wolseley Cda. Mech'l Grp Div. of Wolseley Cda Inc 122,255 Vancouver Heritage Foundation 116,721 WorkSafe BC 6,998,050 Vancouver Holdings Ltd 171,835 Wurth Canada Ltd. 32,912 Vancouver Lifeguard Association 29,504 Xerox Canada Ltd 851,942 Vancouver Moving Theatre Society 66,572 Xylem Canada Company 25,755 Vancouver Native Housing Society 244,874 Yard At A Time Concrete (1988) Ltd 96,250

2012 STATEMENT OF FINANCIAL INFORMATION 43 PAYMENTS TO SUPPLIERS OF GOODS AND SERVICES CITY OF VANCOUVER

Yen Bros. Food Service (2011) Ltd 545,457 Total - Suppliers Over $25,000 $ 572,438,235 Yeomen Property Maintenance & Renv’n. Ltd 259,010 Yu, James 34,114 Total - Suppliers Under $25,000 19,682,490 YWCA Vancouver 156,339 Z-Card Canada 29,926 Total $ 592,120,725 Zeemac Vehicle Lease Ltd 679,380 Zeidler Partnership Architects 39,901

2012 STATEMENT OF FINANCIAL INFORMATION 44 AMENDMENT TO STATEMENT OF FINANCIAL INFORMATION CITY OF VANCOUVER PAYMENTS TO SUPPLIERS OF GOODS AND SERVICES

Suppliers Suppliers Over $25,000 Under $25,000 Total

Previously reported Total $ 572,438,235 $ 19,682,490 $ 592,120,725 Add: 9Reeat Dining Ltd. 65,913 65,913 Baily McLean, In Trust 15,179,097 15,179,097 Black Cherry Studio Ltd. 30,555 30,555 D. Mehta & Associates, In Trust 493,014 493,014 Johnston Allen Properties Ltd. 118,316 118,316 Mindy A. Jong Law Corporation, In Trust 749,503 749,503 Rasoee Properties Inc. 25,928 25,928 Re/Max Crest Realty 26,740 26,740 The TDL Group 91,257 91,257 Under $25,000 29,539 29,539 Total amendment 16,780,323 29,539 16,809,862 Revised Total $ 589,218,558 $ 19,712,029 $ 608,930,587

2012 STATEMENT OF FINANCIAL INFORMATION 45 VANCOUVER PUBLIC LIBRARY BOARD CITY OF VANCOUVER LIBRARY BOOKS

BC Libraries Cooperative $ 258,247 Bridgeall Libraries 28,216 CCH Canadian Limited 32,955 CVS Midwest Tape 578,431 EBSCO Canada Ltd. 383,955 Harpercollins Canada Ltd. 28,565 How To Video 47,648 Imperial Hobbies 31,707 Ingram International 95,689 Kidsbooks 197,110 Library Bound Inc. 262,329 Library Ideas LLC 85,650 MAL (Richmond) 28,506 Mallory International Ltd. 29,749 Newspaper Direct 52,686 OCLC In Canada 28,733 Overdrive 106,263 Proquest Information and Learning Company 80,033 Public Library Interlink 170,284 Raincoast Book Distribution Ltd. 54,176 Renaud-Bray 45,289 S & B Books Ltd. 50,458 SINO Library Services Inc. 86,375 United Library Services Inc. 980,935 University of Toronto Press 31,513 Whitehots Canadian Library Services 357,846

Vendors with Total > 25,000 $ 4,133,349

Vendors with Total < 25,000 1,006,875

$ 5,140,224

2012 STATEMENT OF FINANCIAL INFORMATION 46 RECONCILIATION OF PAYMENTS CITY OF VANCOUVER TO SUPPLIERS OF GOODS AND SERVICES

The City prepares the schedule of payments based on actual disbursements processed through its Accounts Payable system. This provides assurance on completeness as the reported amounts are reconciled to the financial system cheque register and electronic funds transfer records. The schedule of payments is a "cash basis" listing. This figure therefore will differ significantly from the expenditures in the consolidated financial statements which are reported on an accrual basis resulting in timing differences. Furthermore, there are disbursements which are not considered expenditures including payments made to other taxing authorities, employee payroll deductions, debt principal repayments. Conversely, there are expenditures which do not involve an actual disbursement (in addition to accruals) - grants offset by related revenues (e.g. Theatre operating grants), holdbacks.

2012 STATEMENT OF FINANCIAL INFORMATION 47

STATEMENT OF

GRANT PAYMENTS

2012 STATEMENT OF FINANCIAL INFORMATION 48 GRANTS - BUSINESS IMPROVEMENT ASSOCIATION CITY OF VANCOUVER

Cambie Business Association $187,000 Mt. Pleasant Commercial Improvement Society $ 335,000 Collingwood Business Improvement Association 191,237 Point Grey Village Business Association 80,000 Commercial Drive Business Society 422,663 Robson Street Business Association 462,343 Davie Village Bus. Improvement Association 687,898 South Granville Bus. Improvement Association 550,000 Dunbar Village Business Association 148,500 South Hill (Fraser Street) Merchants Assn 120,000 Dwntn Vanc. Business Improvement Association 2,340,519 Strathcona Business Improvement Association 571,000 Gastown Business Improvement Society 539,600 Vancouver Chinatown Bus. Impr. Assn Society 299,065 Hastings Crossing Bus. Improvement Association 103,000 Victoria Drive Bus. Improvement Association 160,000 Hastings North Bus. Improvement Association 331,500 West Broadway Business Improvement 120,000 Kerrisdale Business Improvement Association 347,000 Yaletown Business Improvement Association 410,000 Kitsilano - 4th Avenue Business Association 405,250 $8,969,075 Marpole Business Association 157,500

2012 STATEMENT OF FINANCIAL INFORMATION 49 GRANTS - CULTURAL CITY OF VANCOUVER

221A Artist Run Centre $ 14,000 Gallery Gachet $ 19,000 A. S. T. C. Science World Society 96,000 Gathering Place 8,000 Accordian Noir Society 8,000 Gordon Neighbourhood House 1,500 Aeriosa Dance Society 8,750 Greater Van. Professional Theatre Alliance 12,500 Artists in Our Midst 4,000 Green Thumb Theatre 58,000 Arts In Action Society 10,000 Grunt-Visible Arts Society 37,000 Asian Canadian Writer's Workshop (ACWW) 4,000 H R MacMillan Space Centre Society 519,400 Asian Canadian Special Events Association 5,000 Hard Rubber New Music Society 7,000 Atira Women's Resource Society 5,200 Hastings Community Association 10,000 Axis Theatre Society 34,000 Headlines Theatre Co. Society 24,000 B.C. Chinese Music Association 4,000 Health Arts Society 17,000 Ballet BC 162,000 Hellenic Congress Of B C 10,000 Bard On The Beach Theatre Society 27,500 Horseshoes & Hand Grenades 8,000 Barking Sphinx Performance Society 4,000 I. E. Artspeak Gallery Society 29,000 Battery Opera Performing Arts 14,000 Indian Summer Arts Society 5,000 Blackbird Theatrical Society 8,000 International Arts Initiatives 15,000 Boca Del Lupo Theatre Society 27,000 ITSAZOO Productions Society 5,000 Britannia Community Svcs Centre 5,000 Jewish Community Centre of Gr. Vancouver 10,000 Canadian Music Centre BC 29,950 Joe Ink Performance Society 15,000 Car Free Vancouver Society 12,500 Judith Marcuse Projects Society 5,000 Caravan World Rhythms Society 25,000 Karen Jamieson Dance Society 13,000 Carnegie Community Ctr Association 2,500 Kidd Pivot Performing Arts Society 25,000 Carousel Theatre Society 32,000 Kitsilano Neighbourhood House 3,000 Celtic Fest Vancouver Society 17,135 Kokoro Dance Theatre Society 17,000 Centre Cultural Francophone De Vanc. 18,000 Latincouver Business & Cultural Society 5,000 Children's Arts Umbrella Association 11,340 Leaky Heaven Performance Society 17,000 Children's Festival (CIAYA) 126,500 Leave Out Violence (LOVE) 2,500 Chinese Benevolent Assn of Vancouver 17,000 Les Productions Figlio Society 7,000 Chinese Community Policing Centre 2,600 Little Mountain NHBD House Society 5,000 Chor Leoni Men's Choir 17,000 Live Biennale Of Performance 12,000 Cineworks Indep. Filmmakers Society 46,000 Made in BC - Dance on Tour Society 4,000 City Opera Vancouver 2,500 Magazine Association of BC 5,000 Co. Erasga Dance Society 10,000 Malaspina Printmakers' Society 13,000 Coastal Jazz & Blues Society 109,000 Mandala Arts And Culture Society 9,000 Collingwood NHBD House Society 6,000 Marpole Oakridge Family Place Society 7,500 Comm. Arts Council of Vanc. & Fearless 6,000 Marta Marta Hop Society 7,000 Contemporary Art Gallery Society of BC 67,000 Mascall Dance Society 9,000 Crab - Water For Life Society 2,300 Migrante BC - Filipino Society 6,000 Craft Council of British Columbia 13,000 Miscellaneous Productions Society 10,000 Craning Neck Theatre 7,000 Mortal Coil Performance Society 5,000 Dancehouse 45,360 Movement Enterprise 5,000 Dancing On The Edge Festival Society 31,340 Mount Pleasant NHBD House 7,500 Diwali Celebration Society 20,000 Music In The Morning Concert Society 25,000 DTES Women's Centre Association 4,000 Music On Main Society 26,000 Dunbar Residents Association 1,000 Musica Intima Society 21,000 Eastside Culture Crawl Society 10,000 Native Daughters Of BC 6,000 Edam Performing Arts Society 20,000 Neighbourhood Care Intl. Association 4,000 Electric Company Theatre Society 59,000 New Forms Media Society 10,000 Elektra Women's Choir 13,500 New Orchestra Workshop Society 11,000 Environmental Youth Alliance 3,650 New Performance Works 18,000 False Creek Watershed Society 8,500 Neworld Theatre Society 32,000 Fillip/Projectile Publishing 15,000 Norman Rothstein Theatre 29,000 Firehall Theatre Society 70,000 On Main On The Cutting Edge Prodn. Soc 7,000 Flamenco Rosario 13,170 O R Gallery Society 29,000 Friends of Chamber Music 29,330 Other Sights For Artists' Projects 18,000 Fugue Theatre 6,000 Out Innerspace Dance Theatre 8,000 Full Circle: First Nations Performance Society 10,000 Pacific Assocn of Artist Run Centre (PAARC) 25,000

2012 STATEMENT OF FINANCIAL INFORMATION 50 GRANTS - CULTURAL continued CITY OF VANCOUVER

Pacific Ballet Society 93,000 Vancouver Academy of Music 42,000 Pacific Baroque Orchestra Society 18,000 Vancouver Access Artists Run Centre 13,600 Pacific Cinematheque 45,000 Vancouver Adapted Music Society 6,500 Pacific Theatre 16,000 Vancouver Area Cycling Coalition 2,000 Pandora's Collective Outreach Society 4,500 Vancouver Art Gallery 2,181,000 Pink Ink Theatre Productions Association 20,000 Vancouver Asian Canadian Theatre 6,000 Pitt Society for Art and Critical Awareness 17,500 Vancouver Asian Film Festival Society 7,000 Playwright's Theatre Centre 38,000 Vancouver Bach Choir 72,000 Pound Of Flesh Theatre 12,000 Vancouver Cantata Society 17,000 Powell Street Festival Society 18,000 Vancouver Cantonese Opera 4,000 Pride In Art Society 13,000 Vancouver Chamber Choir 67,920 Public Dreams Society 17,500 Vancouver Cherry Blossom Festival 5,000 Push Festival Society 86,000 Vancouver Chinese Instrumental Music Soc 5,000 Radix Theatre Society 11,000 Vancouver Chopin Society 3,170 Realwheels Society 10,000 Vancouver Community Gamelan Society 4,000 Redshift Music Society 15,000 Vancouver Co-Operative Radio 25,000 Reel To Real International Film Festival 16,000 Vancouver East Cultural Centre 174,400 Rough House Productions 7,000 Vancouver Folk Music Festival Society 80,000 Roundhouse Community Centre Association 8,000 Vancouver Hack Space (VHS) 10,000 Ruby Slippers Productions Society 23,350 Vancouver Inter-Cultural Orchestra 8,000 Rumble Productions Society 30,000 Vancouver Intl Bhangra Celebration Soc 6,000 Sad Magazine Publishing Society 5,000 Vancouver Intl Ctr for Contemporary Asian Art 37,000 Satellite Video Exchange Society 31,000 Vancouver International Dance Festival 23,500 Screaming Weenie Productions 5,000 Vancouver International Film Festival Society 50,000 Secret Lantern Society 10,000 Vancouver International Fringe Festival 50,000 Seniors Research Grp. of Chinese Opera & Music 3,000 Vancouver International Song Institute (VISI) 7,500 Solo Collective Theatre Society 11,000 Vancouver International Writers Festival Soc 62,000 South Asian Family Association 8,000 Vancouver Jewish Film Festival 6,500 South Hill (Fraser Street) Bus. Association 7,750 Vancouver Latin American Film Society 14,000 South Hill Neighbours Society 3,500 Vancouver Maritime Museum 400,000 Standing Wave Society 8,000 Vancouver Metis Association 3,500 Still Moon Arts Society 12,500 Vancouver Moving Theatre Society 35,000 Street Corner Media Foundation 5,500 Vancouver Museum Society 758,000 Subterrain Literary Collective Society 9,000 Vancouver New Music Society 32,000 Sunset Community Association 8,000 Vancouver Opera Association 315,920 Tara Cheyenne Performance 10,000 Vancouver Out On Screen Film & Video Soc 27,500 The 605 Collective Dance Society 10,550 Vancouver Playhouse Theatre Co. 251,410 The Arts Club of Vancouver Theatre Society 155,000 Vancouver Pride Society 20,000 The Dance Centre 73,000 Vancouver Pro Musica Society 10,000 The Documentary Media Society 17,000 Vancouver Recital Society 9,520 The Gr. Vanc Alliance for Arts & Culture 45,000 Vancouver Seniors' Singing Club Association 5,000 The Only Animal Theatre Society 12,000 Vancouver Society For Early Music 34,000 The Plastic Orchid Factory 2,000 Vancouver Society Of Storytelling 4,500 The Virtual Stage Arts Society 7,500 Vancouver Summer Festival Society 50,170 Theatre La Seizieme 27,500 Vancouver Symphony Society 1,218,930 Theatre Melee Society 5,000 Vancouver Tap Dance Society 6,000 Theatre Replacement Society 22,000 Vancouver Theatresports League 5,000 Theatre Terrific Society 10,000 Vancouver Wooden Boat Society 4,500 Tigermilk Collective Society 5,000 Vantage Point 124,000 Tomoe Arts Society 5,000 Vetta Chamber Music & Recital Society 6,000 Tomorrow Collective Arts Society 11,000 Wen Wei Dance Society 19,000 Touchstone Theatre Society 33,500 West End Seniors' Network 3,000 Turning Point Ensemble Society 35,000 Western Front Society 44,500 Twenty-Something Theatre 2,500 Western Theatre Conspiracy Arts Society 12,000 Up In The Air Theatre Society 15,000 Word on the Street Festival 18,000 Urban Ink Productions 14,000 $10,304,315 Uzume Taiko Drum Group Society 6,000 Van Dyke March And Festival Society 5,000 Vancity Community Foundation 62,600 2012 STATEMENT OF FINANCIAL INFORMATION 51 GRANTS - COMMUNITY SERVICES CITY OF VANCOUVER

211 British Columbia $ 32,150 Leave Out Violence (LOVE) $ 25,808 Adult Learning Development Assoc 10,000 Little Mountain NHBD House Society: Aunt Leah's Independent 18,000 Early Years Project 20,808 Battered Women's Support Services 47,756 Learning is First (LIFT) 6,000 BC Coalition of People With Disability 37,140 Other 70,340 Big Brothers of Greater Vancouver 39,692 Marpole Oakridge Family Place Society 42,144 Big Sisters of BC Lower Mainland 47,756 Marpole-Oakridge Area Council 37,024 Boys and Girls Clubs of Greater Vancouver 62,424 Mosaic - 3 Community Outreach Programs: Britannia Community Centre Society 8,920 Community Development 79,276 Canadian Mental Health Association 8,040 Connecting Fathers 14,000 Canadian National Inst. For the Blind 16,236 Vietnamese Family Counselling Project 44,228 Canadian Paraplegic Association 47,756 Mount Pleasant Family Centre Society 66,616 Carnegie Home Ground 9,000 MPA - Motivation Power & Achievement Soc 10,500 Cedar Cottage Food Network Society 1,000 Mount Pleasant Neighbourhood House: Cedar Cottage NHBD House 92,740 Family Drop-In 10,404 Children of the Street Society 10,000 Other 76,720 Collingwood NHBD House Society 108,740 Multicultural Helping House Society 51,708 Crisis Interven. & Suicide Prev. Ctr for Gr. Van 23,460 NICCSS 25,500 Downtown Eastside NHBD House 45,360 PACE - Providing Alternatives 58,780 Downtown Eastside Women's Ctr Association: Pacific Community Resources Society: Chinese Seniors Outreach 45,800 Broadway Youth Resource Centre 36,372 Management 62,424 Vietnamese Youth 47,756 Dugout Drop-In Centre Society 40,000 Pacific Post Partum Support Society 17,684 Eastside Family Place Society 56,248 PeerNet BC 31,836 Embers 28,800 Philippine Women Centre of BC 9,286 Family Services of Greater Vancouver: PIRS 75,640 Counselling Program 25,000 Pivot Legal Society 18,000 Directions - After Hours & Street Outreach 79,708 PLEA Community Services Society of BC 25,880 First Funds Society 18,000 Purple Thistle-Arts in Action Society 15,300 Four Eleven Seniors' Centre Society: PFAME: Info and Referral 55,000 Qmunity GAB Youth Services 31,136 Frog Hollow Neighbourhood 108,744 Qmunity Gay & Lesbian Services 30,600 Gordon Neighbourhood House 59,160 Red Fox Healthy Living Society 29,000 Greater Van. Law Students Legal Advice Soc - UBC 44,136 Renfrew-Collingwood Seniors' Society 16,856 Hastings Community Association: S.U.C.C.E.S.S. - Bridging The Gap Family Service: Community Events 76,000 Counselling Service for the Chinese Comm 46,820 Small Grants 47,500 Seniors QOL Prog. 40,840 Hastings Family Drop-In 30,000 Youth at Risk Program 67,200 Hastings North Area Planning Association 18,190 Seniors Housing Information Program 20,000 Hastings North BIA 18,200 South Granville Seniors Centre: Hastings North BIA-Public Safety Initiative 18,000 Other 40,336 Headlines Theatre Co. Society 16,484 Spanish Outreach 21,108 Health Initiative for Men Society 15,040 South Vancouver Family Place 57,120 Hive Vancouver Society 30,000 South Vancouver NHBD House: Immigrant Services Society of BC 47,500 Seniors Projects 40,744 Inland Refugee Society of BC 52,800 Other 92,740 Japanese Comm. Volunteers Association 24,000 Street Youth Job Action - FSGV 35,000 Jewish Family Service Agency 15,804 Strathcona Community Association 64,872 Justice Education Society of BC 26,080 Supporting Women's Alternatives Network (SWAN) 15,000 Kitsilano Neighbourhood House: Taiwanese Canadian Cultural Society 8,000 Seniors Link 10,200 Tetra Society of North America 10,200 Other 66,720 The Aboriginal Front Door Society 45,000 Kiwassa Neighborhood Services: The Access Pro Bono Society of BC 10,000 Youth Programs 22,500 The Kettle Friendship Society 92,624 Other 123,952 The Kidsafe Project Society 35,316 Kiwassa Neighbourhood House 43,000 Thunderbird NHBD Association 40,000 La Boussole, Centre Communautaire Society 14,568 TRAC - Tenant Resource & Advisory 45,000 Learning Disabilities Assn of BC 23,408 United We Can 143,821

2012 STATEMENT OF FINANCIAL INFORMATION 52 GRANTS - COMMUNITY SERVICES continued CITY OF VANCOUVER

Urban Native Indian Education Society 26,008 Warriors Against Violence Society 10,000 Urban Native Youth Association 46,056 Watari Research Association 60,576 Vancouver Area Network of Drug Users (VANDU) 23,500 West End Seniors' Network 47,756 Vancouver Assoc for the Survivors of Torture 24,448 West Side Family Place Society 38,820 Vancouver Community Network 25,100 Western Institute For The Deaf 10,200 Vancouver Rape Relief And Women's Shelter 33,304 Wish Drop-In Centre Society 109,692 Vancouver Recovery Club 32,024 Women Against Violence Against Women 41,616 Vancouver Second Mile Society: Your Local Farmers Market Society 9,000 DTES NHBD Helpers 98,648 YWCA Vancouver: DTES Seniors' Centre 32,092 Crabtree Corner 56,868 Vancouver Tap Dance Society 2,203 Single Mothers Support Services 21,224 Vancouver Volunteer Centre 108,851 $4,894,065 VSOCC Family Programs 10,000

2012 STATEMENT OF FINANCIAL INFORMATION 53 GRANTS - CHILDCARE CITY OF VANCOUVER

Aboriginal Mother Centre Society $ 19,540 Raycam Daycare Centre $ 27,000 Brant Villa Daycare Society 18,060 Shannon Daycare Society 25,282 Britannia Community Services Centre: South Vancouver Neighborhood: Childcare Program 21,672 Out of School Care 7,224 Eagles in the Sky 27,000 Poppins Preschool 21,022 Grandview Terrace Daycare 27,000 South Vancouver Family Place 7,152 Cedar Cottage Neighbourhood: St Michaels Anglican Church 26,467 Beaconsfield 10,836 Strathcona Comm. Ctre - Out of School Childcare 27,000 Queen Alex 9,030 Sunset Childcare Society 18,060 Secord - Prog Dev 21,672 Sunset Community Association 22,184 Collingwood NHBD House: The Vancouver Society of Children's Centre: Carleton School Age Child Care Program 10,836 Atelier 19,800 Norquay School Age Child Care Program 10,836 Bayshore 39,600 Reserve Operating 39,600 City Gate ll 37,000 Reserve Start-up 37,000 Dorothy Lam 39,600 Sarah House Early Learning & Care Centre 18,060 International Village 43,985 Developmental Disabilities Association 89,116 Library Square 19,800 Eastside Family Place Society 3,576 Quayside 39,600 Frog Hollow Neighbourhood House: Sapphire 19,800 Kidsworld School Age Care 14,448 Sea Star 85,871 Nootka Care Group 14,448 Shaw Tower 19,800 Satellite Daycare 27,000 Other 161,791 Happy Corner Parent Particip’n Preschool Assn 5,000 Thunderbird NHBD Association 19,216 Kiwassa Neighborhood Services: Trafalgar Out of School Care Society 5,000 Childcare Enhancement 16,174 Vancouver Aboriginal Friendship Society 18,060 Out of School Care 11,918 Vancouver Chinese Pentecostal Benev. Soc 18,060 St David's Preschool 18,060 Vancouver Japanese Lang. Sch. and Japanese Hall 5,000 Variety Club Day Care 4,768 Vancouver Native Health Society 27,000 Little Mountain NHBD House Society: Westcoast Child Care Resource Centre 233,278 Child Development Centre 10,836 YMCA of Greater Vancouver: Out of School Care 14,448 Nanook 27,000 Marpole Oakridge Family Place 7,384 Other 1,681 McGregor Childcare Society 27,000 YWCA Vancouver: Mount Pleasant Child Care Society 27,000 City Gate 18,060 Mount Pleasant Comm. Ctr/Association 63,195 Crabtree Corner 26,004 Mt Pleasant NHBD House: Emma's Infant Toddler Care 27,000 Before & After School Care 15,892 Leslie Diamond 39,600 Daycare 16,326 $1,836,022 Ray-Cam Co-Op Association: Keefer St. Early Learning & Enrichment 5,294

2012 STATEMENT OF FINANCIAL INFORMATION 54 GRANTS - OTHER CITY OF VANCOUVER

A. S. T. C. Science World Society $35,500 Pacific Community Resources Society $ 24,275 Alma Mater Society Of UBC 7,700 Pine Street Community Gardens Society 300 Association of Book Publishers of BC 4,750 Playwright's Theatre Centre 7,100 Association Of Neighbourhood Houses 5,000 Potluck Cafe Society 49,200 Atira Women's Resource Society 92,000 Powell Street Festival Society 20,000 BC Coalition Of People With Disability 52,100 Quest Outreach Society 15,000 BC Rugby Union 1,071 Roedde House Preservation Society 5,250 BC Wheelchair Sports Association 2,500 Sarah McLachlan Foundation 50,000 British Columbia Soccer Association 54,289 Shon Yee Benevolent Assn 50,000 Burrard Inlet Fireworks Society 20,000 Societe Maison De La Francophonie De Vancouver 6,900 Canadian Cross Country Championships 7,500 Sole-Save Our Living Environment 5,000 Canadian Int'l Dragon Boat Festival Society 9,750 South Vancouver NHBD House 2,950 Carnegie Community Ctr Association 2,300 Stanley Park Ecology Society 11,300 Carousel Theatre Society 18,150 Strathcona Business Improvement Association 41,250 Cedar Cottage Food Network Society 13,230 Strathcona Comm. Ctr - Out of Sch. Childcare 4,000 Children's Arts Umbrella Association 5,000 Streetohome Vancouver Foundation 125,000 Chinese Cultural Centre Of Greater Vancouver 11,650 Sunset Childcare Society 600 Christian Community of St. Faith's 2,910 Sunset Figure Skating Club 489 Circuswest Performing Arts Society 11,800 Tennis BC 45,000 City In Focus - Shalom Seekers 5,930 Terminal City Rollergirls 1,250 Collingwood NHBD House Society 56,320 The Arts Club of Van. Theatre Foundation 68,000 Contemporary Art Gallery Society of BC 4,050 The Australia-New Zealand Association 120,000 Danet Interiors Ltd 100,000 The Child and Nature Alliance Society 200 Developmental Disabilities 187,398 The Dance Foundation 10,247 Dugout - Central City Mission 9,000 The Global Youth Education Network Society 1,000 Downtown Eastside Neighbourhood House 3,500 The Small Animal Rescue Society of BC 7,400 Downtown Eastside Women's Centre 3,000 The Vancouver Tool Library Cooperative 4,800 Dr. Sun Yat Sen Garden Society 4,500 The Vi Fineday Family 2,950 Eastside Culture Crawl Society 8,750 Tupper Integrated NHBD Greenway Assoc 300 Electric Company Theatre Society 5,000 UBC Wrestling Club 760 Elektra Women's Choir 17,500 Union Gospel Mission 2,000 Environmental Youth Alliance 2,000 Van Horne Elementary School 400 Firehall Theatre Society 3,750 Vancouver Aboriginal Friendship Ctr Society 10,000 GLISA North America Games Society 22,233 Vancouver Aquatic Centre Divers Society 424 Green Thumb Theatre 75,000 Vancouver Area Cycling Coalition 7,850 Greyhaven Exotic Bird Sanctuary 1,200 Vancouver Art Gallery 87,866 Growing Chefs! Society 400 Vancouver City Planning Commission 58,100 Grunt-Visible Arts Society 36,300 Vancouver Concert Hall and Theatre Society 22,500 Hard Rubber New Music Society 2,500 Vancouver East Cultural Centre 4,000 Hastings Community Association 14,230 Vancouver Fruit Tree Project Society 300 Hastings Crossing BIA 1,000 Vancouver Greenest City Fund 500,000 I. E. Artspeak Gallery Society 10,000 Vancouver Holocaust Education Centre 15,355 Jewish Community Ctr of Gr. Vancouver 33,000 Vancouver Intl Ctr for Contemporary Asian Art 5,600 Jewish Family Service Agency 500 Vancouver Japanese Language School and Hall 250,000 Kerrisdale Comm Centre Society 300 Vancouver Museum Society 10,750 Kitsilano Neighbourhood House 813,230 Vancouver Native Housing Society 290,000 Kiwassa Neighbourhood Services Association 82,071 Vancouver Opera Association 75,000 La Boussole, Ctr Communautaire Society 2,950 Vancouver Taiko Society 3,750 Lions Gate Road Runners Society 725 Vancouver Tap Dance Society 3,700 Marpole-Oakridge Area Council 2,990 Vandusen Botanical Garden 400 Mental Health Commission of Canada 250,000 Volleyball BC 26,438 Mosaic 11,000 Westside Grand Prix of Cycling Society 20,250 MPA - Motiv'n Power & Achievement Society 2,800 Wildlife Rescue Association of BC 2,000 Mt Pleasant Neighbourhood House 30,784 Women Against Violence Against Women 5,413 Native Education College 3,000 WTF Tae Kwon Do Assocn of Canada 61,000 Network of Inner City Comm Srvcs Soc 49,600 Yee Fung Toy Society of Canada 45,142 Night Hoops Basketball Society 275 Your Local Farmers Market Society 60,000 Norman Rothstein Theatre 10,400 $ 4,473,545 Other Sights For Artists' Projects Association 400 2012 STATEMENT OF FINANCIAL INFORMATION 55